药品财务管理和核算的探讨

Financial Management and Accounting of Pharmaceuticals

药品的消耗占医院各种物资消耗的比重最大,对药品管理工作的成效直接关系到医院的社会效益和经济效益。本文介绍了新医院会计制度下加强药品核算和财务管理的方法,并与同行进行探讨。

Pharmaceutical constitutes the largest part of hospital supplies consumption, so the management of pharmaceutical will influence the social and economic benefits of hospitals directly. This article introduces the methods of strengthening financial management and accounting of pharmaceuticals under the new Hospital Accounting Regulations for discussion with peers.