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会计监督和会计核算是会计的两大基本职能,而药品则是医院为了正常开展医疗服务活动,为诊断、治疗疾病而存储的商品,具有品种多、数量大、领用频繁、价格不一、经常变动、物资消耗比重较大等特点,它是医院进行医疗服务的物资保证和重要手段。所以,加强医院药品的会计核算和进销存全过程的管理,完善建立健全有效的管理制度和核算方法,成为医院财务管理工作中尤为重要的一部分,是整个财务工作顺利开展的一个重要环节。
Accounting supervision and accounting are the two basic functions of accounting, while medicine is the hospital for the normal development of medical service activities, for the diagnosis and treatment of disease and storage of goods, with a variety of large quantity, frequent use, the price varies, Frequent changes, a larger proportion of material consumption, etc. It is the hospital for medical services, material assurance and an important means. Therefore, it is an especially important part of the hospital’s financial management to strengthen the management of the entire process of accounting and inventory of hospital medicines, improve and establish a sound and effective management system and accounting methods, and is an important link in the smooth development of the entire financial work.