本文選題：會(huì)計(jì)監(jiān)督　切入點(diǎn)：醫(yī)藥行業(yè)　出處：《中國(guó)財(cái)政》2015年10期

【摘要】：正現(xiàn)階段,我國(guó)藥品價(jià)格虛高的問(wèn)題是全社會(huì)普遍關(guān)注的焦點(diǎn)之一,不僅加重老百姓的經(jīng)濟(jì)負(fù)擔(dān),助長(zhǎng)腐敗影響社會(huì)公正,而且嚴(yán)重?cái)_亂了制藥行業(yè)的健康科學(xué)發(fā)展。為切實(shí)履行好財(cái)政部門(mén)會(huì)計(jì)監(jiān)督職責(zé),按照財(cái)政部統(tǒng)一部署,近期河北專(zhuān)員辦在開(kāi)展醫(yī)藥行業(yè)會(huì)計(jì)監(jiān)督專(zhuān)項(xiàng)檢查中,選取重點(diǎn)藥品從生產(chǎn)、流通、使用等各環(huán)節(jié)進(jìn)行了全面調(diào)研,旨在揭示藥品在各環(huán)節(jié)的加價(jià)和成本利潤(rùn)構(gòu)成現(xiàn)狀,研究藥價(jià)形成機(jī)制,提出治理藥價(jià)虛高的政策建議。
[Abstract]:At the present stage, the problem of false drug prices in our country is one of the focuses of the whole society. It not only increases the economic burden of the common people, but also encourages corruption and affects social justice. Moreover, it has seriously disturbed the healthy and scientific development of the pharmaceutical industry. In order to effectively perform the accounting supervision duties of the financial sector, and in accordance with the unified arrangements of the Ministry of Finance, the Hebei Commissioner's Office recently conducted a special inspection of accounting supervision in the pharmaceutical industry. In order to reveal the current situation of drug price increase and cost profit composition, to study the mechanism of drug price formation, and to put forward some policy suggestions on how to control the false drug price, this paper selects the key drugs from production, circulation, use and other links to carry on a comprehensive investigation.
【作者單位】： 財(cái)政部駐河北省財(cái)政監(jiān)察專(zhuān)員辦事處;
【分類(lèi)號(hào)】：R95
，

本文編號(hào)：1685569