从军队医院会计核算原则谈药品核算的局限性

The Limitations on Medication Check From the View of Accounting Check Principles in Military Hospitals

本文从会计核算的一般原则入手,对《军队医院会计核算办法》中药品核算进行剖析,指出药品核算在遵循可比性原则、配比原则、真实性原则、全面性原则和清晰性原则方面存在一定的局限性,影响药品核算信息的准确性,并基于此在核算科目设置、具体业务处理等方面提出修改建议。

From the view of the accounting check principles, the author pointed out some limitations of medication check in adhere to accounting principles such as comparability principle, the matching principle, the authenticity principle, the comprehensively principle and the distinctly principle, which will affect the veracity of the medication check information . For the above mentioned reasons, some adjusting suggestions were put forward on the setting of accounts items, dealing measures of business transactions and so on.