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进入新时期以来,随着我国医疗事业改革逐渐深化,当前各大医院所采用的药品财务管理的内部会计控制体系逐渐显现出无法适应目前医院财务管理发展的需求。由于药品财务管理工作的高低不但是关系着医院经营收支的重要环节,同时也是影响着医院健康发展的关键因素。因此,为了保障我国医院的正常经营以及健康发展,加强医院药品财务管理中内部会计控制是当前我国医院改革的重要目标。对此,本文将在结合笔者多年的实践基础上,就医院药品财务管理中内部会计控制的重要性展开论述,并据此给出加强医院药品财务管理中内部会计控制的对策,旨在推动我国的医院药品财务管理工作更好的为医院服务。
Since entering the new era, with the gradual deepening of the reform of medical undertakings in our country, the internal accounting control system of pharmaceutical financial management adopted by major hospitals has gradually become unable to meet the current needs of the development of financial management in hospitals. As the level of financial management of pharmaceuticals is not only related to an important part of the hospital operating income and expenditure, but also a key factor affecting the healthy development of the hospital. Therefore, in order to ensure the normal operation and healthy development of hospitals in our country, it is an important goal of hospital reform in our country to strengthen internal accounting control in the financial management of pharmaceuticals in hospitals. In this regard, this article will be based on the author’s many years of practice, based on the hospital drug financial management of the importance of internal accounting control, and then give the hospital medicine financial management of internal accounting control measures aimed at promoting China Hospital drug financial management work better for hospital services.