药品是医院的经济命脉,药品管理制度健全与否关系到医院经济效益的高低。当前,大多数医院只是在财会部门按药库与药房设置明细帐,不按药品类别或实物负责人设置明细帐,忽视了“药品进销差价”的核算工作, Drugs are the lifeblood of hospitals. The soundness of drug management systems affects the economic efficiency of hospitals. At present, most hospitals only set up subsidiary accounts according to the drug store and pharmacy in the accounting department. They do not set up the subsidiary account according to the drug category or person in charge of the entity, neglecting the accounting work of the “drug purchase and sales price difference”.