摘要
药品会计在医院药品管理中有着非常重要的位置,随着新《医院会计制度》和《医院财务制度》的全面实施,药品被纳入了存货管理,医院在药品核算、管理上都有了更高的要求,这也意味着对药品会计的要求越来越高,单单参与核算、盘点、对账等已经不能符合新制度下药品管理的要求。在新制度实施过程中药品会计除了做好新旧制度的顺利衔接之外,更要深入管理流程、掌握信息系统、加强部门沟通,紧跟时代步伐,在医疗行业的不断发展中占据主动地位。
Drugs accounting has a very important position in the hospital medicines management, with the implementation of the new hospital accounting princples and hospital financial princples, drugs accounting are included in the inventory management, hospitals have higher requirements of drugs accounting.In addition to transit the new princples from the old ones,drugs accounting should be more in-depth in the management processes, grasp the information systems, enhance communication among various departments to keep up the pace, seizing the initiative in the medical industry continuous developments.
出处
《当代医学》
2012年第25期30-31,共2页
Contemporary Medicine
关键词
新制度
药品会计
药品管理
药品核算
Drug accounting
New system
Drug management
Drug measurement
