对公立医院取消加成后药品和卫生耗材收入核算范围的思考

Thoughts on the accounting scope of income from medicines and sanitary consumables in public hospitals after canceling the markup

本文对公立医院药品和卫生耗材取消加成后,从政府会计的角度、从是否影响现金流量的角度、从生存和发展的角度、从盈余角度、从收入构成的角度进行了分析,分析结果表明,公立医院取消加成后的药品和卫生耗材收入已经不符合收入的范畴,建议不再把这两部分收入继续纳入收入范围进行核算。基于此,本文对这两部分收入提出两种核算方法,并对此两种核算方法进行了比较分析。

The article analyzes the addition of drugs and sanitary consumables in public hospitals from the perspective of govern⁃ment accounting,from the perspective of whether it affects cash flow,from the perspective of survival and development,the perspective of surplus,and from the perspective of income composition.The analysis results show the income of medicines and sanitary consumables after the cancellation of the markup in public hospitals no longer meet the scope of income and it is recommended that these two parts of income should no longer be included in the income scope for accounting.Based on this,the article proposes two accounting methods for these two parts of income,and compares and analyzes these two accounting methods.