库存物资是指医院为开展医疗服务及其他活动而储存的低值易耗品、药品、卫生材料等物资。物资管理是医院管理的重要组成部分,是完成医疗、教学、科研等工作的重要保证。新的医院会计制度扩大了“库存物资”科目的核算范围,将药品纳入库存物资核算。文章介绍了新会计制度下医院库存物资的管理。 Stock items refer to low-value consumables, medicines, sanitary materials and other supplies stored by hospitals for medical services and other activities. Material management is an important part of hospital management and an important guarantee for completing the medical, teaching and scientific research work. The new hospital accounting system has expanded the accounting range of “inventory supplies ” subjects, the drugs into inventory material accounting. The article introduces the management of hospital inventory materials under the new accounting system.