中药材在炮制过程中,往往需要耗用一些特殊的辅助材料,例如:炙甘草需用蜂蜜,炒白术需要麦麸。那么,财会人员应如何客观地、合理地反映这一经济现象,也就是说,在处理这一经济业务时,既要符合医院会计制度的规定,又要体现财务管理的要求,从而有利于加强经济核算,提高经济效益。据笔者所知,目前,各地较为普遍的帐务处理办法是,在购买蜂蜜、生姜等辅助材料时,就直接作为费用在“药品支出”科目核算。这样处理虽然简便,但不利于加强经济管理,并且容易造成浪费和漏洞。依笔者拙见,下列会计核算方法较为合理。现举例如下: In the process of concocting Chinese herbal medicines, it often requires the use of special auxiliary materials. For example, Zhigancao needs honey, and Atractylodes Rhizome needs bran. Then, how should accounting personnel objectively and reasonably reflect this economic phenomenon, that is, when dealing with this economic business, it is necessary to comply with the requirements of the hospital’s accounting system and the requirements of financial management, so as to facilitate the strengthening of Economic accounting, improve economic efficiency. According to the author’s knowledge, at present, accounting methods that are more common in various regions are when accounting for the purchase of honey, ginger, and other auxiliary materials, they are directly accounted for as expenses in the “drug expenditure” subject. Although this approach is simple, it is not conducive to strengthening economic management and is prone to waste and loopholes. According to the author, the following accounting methods are more reasonable. Here are some examples: