摘要
药品管理是医院管理的重要环节之一,医院用药量大,且药品管理关乎医疗、救护工作,强化药品管理势在必行。对内部会计控制和医院药品管理进行了概述,探究了内部会计控制应用于医院药品管理的价值,分析了医院药品管理中实施内部会计控制的原则,提出了医院药品管理中内部会计控制的实践措施。
Pharmaceutical management is a crucial aspect of hospital administration.Hospitals consume significant quantities of pharmaceuticals,and effective pharmaceutical management is vital for healthcare and emergency services.Strengthening pharmaceutical management is imperative.This paper provides an overview of internal accounting controls and hospital pharmaceutical management,explores the value of applying internal accounting controls to hospital pharmaceutical management,analyzes the principles of implementing internal accounting controls in hospital pharmaceutical management,and proposes practical measures for implementing internal accounting controls in hospital pharmaceutical management.
作者
张文萍
ZHANG Wen-ping(Children's Hospital Affiliated to Soochow University)
出处
《当代会计》
2023年第11期38-40,共3页
Contemporary Accounting
关键词
内部会计控制
药品管理
医院
internal accounting control
pharmaceutical management
hospital