本文選題：醫(yī)院藥品管理　切入點(diǎn)：會計(jì)核算　出處：《中國衛(wèi)生經(jīng)濟(jì)》2017年05期

【摘要】：醫(yī)院藥品管理是醫(yī)院經(jīng)營管理的重要內(nèi)容,新的《醫(yī)院財(cái)務(wù)制度》和《醫(yī)院會計(jì)制度》對藥品的核算與管理進(jìn)行了改革,對藥品的會計(jì)核算提出了更高的要求,要求會計(jì)信息能夠客觀、準(zhǔn)確、及時,以便能夠?yàn)獒t(yī)院的管理層對醫(yī)院的管理與發(fā)展做出科學(xué)合理的決策提供重要依據(jù)。本文依據(jù)當(dāng)前醫(yī)院的藥品管理現(xiàn)狀,分析了當(dāng)前藥品流轉(zhuǎn)過程及相應(yīng)的會計(jì)處理,并對其中方法進(jìn)行分析總結(jié),以期能為醫(yī)院今后的規(guī)范藥品管理、優(yōu)化會計(jì)核算、提高醫(yī)院的經(jīng)濟(jì)效益及管理水平提供參考。
[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.
【作者單位】： 國家癌癥中心/中國醫(yī)學(xué)科學(xué)院北京協(xié)和醫(yī)學(xué)院腫瘤醫(yī)院;
【分類號】：R95
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本文編號：1729746