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药品是医院为了开展正常医疗业务工作,用于诊断治疗疾病的特殊商品,是医疗业务工作必不可少的物资保证和重要手段。药品的储备与周转是医院资金运动的重要组成部分,这部分资金管理工作的成效直接关系到医院的社会效益和经济效益。
Drugs are the special goods that hospitals use to diagnose and treat diseases in order to carry out the normal medical business and are the material guarantee and important means indispensable to the medical business. The reserve and turnover of medicines are an important part of hospital fund movement. The effectiveness of this part of fund management is directly related to the social and economic benefits of the hospital.