本文通过分析商业承兑汇票的应用现状、比较商业承兑汇票付款的执行优势、模拟商业承兑汇票支付药款的操作流程、选择商业承兑汇票付款的执行时机和采取规避帐户流动资金过多风险的有效措施等方法,深入地探讨医院药品采购付款中如何实现医院、供货商、银行三赢的模式,有较强的指导意义。 This paper analyzes the application status of commercial acceptance bill, compares the implementation advantages of commercial acceptance bill payment, simulates the operational flow of payment of commercial acceptance draft, selects the execution timing of commercial acceptance bill payment, and takes effective measures to avoid excessive risk of liquidity in the account And other methods, in-depth discussion of hospital drug procurement payment how to achieve the hospital, suppliers, banks win-win mode, a strong guiding significance.