医院药品流转与核算相关问题分析

发布时间：2018-04-10 05:01

  本文选题：医院药品管理　切入点：会计核算　出处：《中国卫生经济》2017年05期

【摘要】：医院药品管理是医院经营管理的重要内容,新的《医院财务制度》和《医院会计制度》对药品的核算与管理进行了改革,对药品的会计核算提出了更高的要求,要求会计信息能够客观、准确、及时,以便能够为医院的管理层对医院的管理与发展做出科学合理的决策提供重要依据。本文依据当前医院的药品管理现状,分析了当前药品流转过程及相应的会计处理,并对其中方法进行分析总结,以期能为医院今后的规范药品管理、优化会计核算、提高医院的经济效益及管理水平提供参考。
[Abstract]:Hospital drug management is an important part of hospital management. The new "hospital financial system" and "hospital accounting system" have reformed the accounting and management of drugs, and put forward higher requirements for the accounting of drugs.Accounting information is required to be objective, accurate and timely, so as to provide an important basis for the management and development of the hospital to make scientific and reasonable decisions.According to the current situation of drug management in hospitals, this paper analyzes the current process of drug circulation and the corresponding accounting treatment, and analyzes and summarizes the methods therein, in order to standardize the drug management and optimize accounting for hospitals in the future.To improve the economic efficiency and management level of the hospital to provide reference.
【作者单位】： 国家癌症中心/中国医学科学院北京协和医学院肿瘤医院;
【分类号】：R95
，

本文编号：1729746