摘要
医院药品管理是医院经营管理的重要内容,新的《医院财务制度》和《医院会计制度》对药品的核算与管理进行了改革,对药品的会计核算提出了更高的要求,要求会计信息能够客观、准确、及时,以便能够为医院的管理层对医院的管理与发展做出科学合理的决策提供重要依据。本文依据当前医院的药品管理现状,分析了当前药品流转过程及相应的会计处理,并对其中方法进行分析总结,以期能为医院今后的规范药品管理、优化会计核算、提高医院的经济效益及管理水平提供参考。
Hospital drug management was an important part of hospital management, the new Hospital Financial System and Hos- pital Accounting System made reform on the accounting and management of drugs, which put forward higher requirement on more objective, accurate and timely information, so as to provide important evidence for the hospital managers making scientific and reasonable decision for the management and development of hospitals. Based on the current status of hospital drug management, it analyzed the medicine circulation process and the corresptmding accounting treatment, and summarized the method so as to provide reference oft the further regulating drug management, optimizing the accounting, improving the economical benefits and management level of hospitals.
出处
《中国卫生经济》
北大核心
2017年第5期86-89,共4页
Chinese Health Economics
关键词
医院药品管理
会计核算
药品流转
药品盘点
hospital drug management
accounting
drug circulation
drug checking
