《医院会计制度(征求意见稿)》中关于药品成本结转的核算

THE ACCOUNTING OF THE PHARMACEUTICAL COST CARRYING FORWARD ACCORDING TO "HOSPITAL ACCOUNTING SYSTEM(DRAFT)"

面对新形势下的医改和加强公立医院财务内控和绩效管理的需要,医院会计制度(征求意见稿)对现行的医院会计制度进行了全面修订。本文分析了征求意见稿中药品支出的科目变化和在医疗运行中核算的变化,认为变化后的药品支出科目今后更能明确支出去向、保证药品支出结转的及时、完整及分类准确,更能满足财务管理分析的需要。

Facing the new situation of health care reform and strengthening internal control of public hospital financial management,recently,＂Hospital accounting system（draft）＂has been extensively revised.The author analyzes the draft changes in the pharmaceutical expenditure of the subjects,and operation of accounting in the health care changes,makes a conclusion that this new draft can meet the needs of the financial management.