摘要
基本药物制度的实施管理与内部控制理论具有一定的互通性。借鉴COSO内部控制理论的精髓,本文确定了基本药物制度的内部控制目标和要素,并在此基础上构建了基本药物制度内部控制模型,提出了完善基本药物制度内部控制的策略。
The implementation and management of the national essential medicine system and the internal control theory have certain interoperability. Drawing on the essence of the COSO internal control theory, this essay defined the objectives and the elements of internal control of the national essential medicine system. On this basis the internal control model of the national essential medicine system was established and the strategies were proposed to improve the internal control of the national essential medicine system.
出处
《中国执业药师》
CAS
2013年第7期16-19,24,共5页
China Licensed Pharmacist
基金
2011年度教育部人文社会科学研究项目(11YJA630112)
江苏省社会科学基金项目(07SJD630061)
关键词
基本药物制度
内部控制要素
内部控制模型
National Essential Medicine System
Internal Control Elements
Internal Control Model
