我国市场经济逐步完善,医药卫生体制改革也逐步深入,不仅医院实行医药分别核算、分开管理,而且药品价格实行顺价销售,药品收入实行核定收入、超收上缴,医院的门诊药房也与医院脱钩,改为零售企业。医药卫生体制的改革有利于医疗单位调整医疗收入结构,降低药品收入占医药总费用的 The market economy in our country has been gradually improved. The reform of the medical and health system has also been gradually deepened. Not only the hospitals have implemented separate accounting but separate administration of pharmaceuticals, and the sales of medicines have been implemented at the same prices. Drug revenues have been verified and surrendered. Outpatient pharmacies have also been decoupled from the hospitals. For the retail business. The reform of the medical and health system is conducive to medical units to adjust the medical income structure and reduce the total cost of medicines and drugs