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健全医院门诊药品、医疗收入的核算和审计制度,是医院深入改革的需要,是医院管理科学化的一个重要标志。它所要求和要反映的数据的覆盖面广、准确度高、时间性强,是一项繁杂而又细致的工作。
Perfecting the accounting and auditing system for outpatient drugs and medical income in hospitals is the need for in-depth hospital reform and an important symbol for the scientific management of hospitals. The data required by it and the data to be reflected has a wide coverage, high accuracy, and strong timeliness. It is a complex and meticulous work.