随着药品经营渠道的不断扩大,医院与药品经营单位的资金往来量越来越多,在购销过程中,经常出现如下情况:(1)对少数紧缺药品,医院需要先预付药款;(2)对多数一般性药品,医药经营单位或药品生产厂家为扩大销售,允许医院在药品销售一部分或全部后,再支付药款。针对这种情况,自1989年开始,我院试行了帐单结合的管理办法。具体做法如下: With the continuous expansion of drug distribution channels, the amount of capital exchanges between hospitals and pharmaceutical business units is increasing. In the course of purchase and sales, the following situations often occur: (1) For a small number of drugs that are in short supply, the hospital needs to pay the drug in advance; (2 ) For most general drugs, pharmaceutical business units or drug manufacturers to expand sales, allow the hospital to pay for drugs after some or all of the drug sales. In view of this situation, since 1989, our institute has tried a method of managing bills. The specific approach is as follows: