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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。
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 pharmaceuticals and put forward higher requirements on the accounting of pharmaceuticals, requiring accounting information to be able to Objective, accurate and timely, in order to be able to hospital management for the hospital’s management and development to make a scientific and rational decision-making provides an important basis. Based on the present situation of drug administration in the hospital, this paper analyzes the current drug circulation process and the corresponding accounting treatment, and analyzes and summarizes the method in order to optimize the accounting management, improve the economic benefit and management of the hospital in the future Level for reference.