“为了保衛社会主义财产,貫徹增产节約,規定了会計核算要观察企業各种物质和貨幣資金的实有数及动态,要严格监督物資負責人的行为,耍計算生产、採購等方面消耗資金的数量,监督資金使用是否正确,預告完成計划的进度和帮助查明与計划不符的各种原因……”(見人民大学:“会計核算原理”)。这是会計部門工作的主要的任务之一。在医疗机構中的財經部門,对药房資金的使用和物資的消耗負有同样的責任,但根据現在了解的医院药房工作来講是不够令人滿意的,据我們所了解的医院药房金額核算工作,大多数主要依靠药工人員自己来搞,财經部門对药房虽也有帳,但工作多半較被动和不及时,例 In order to defend the socialist property and implement the policy of increasing production and saving, it stipulates that accounting should observe the actual number and dynamics of various material and monetary funds in the enterprise, strictly supervise the behavior of the responsible persons of the goods, and calculate the consumption of funds in production and procurement To monitor the use of funds is correct, to foreshadow the progress of the completion of the plan and to help identify the reasons for the plan does not match the various reasons ... “(See Renmin University: ” Principles of Accounting]. " This is one of the main tasks of the accounting department. The financial sector in medical institutions has the same responsibility for the use of pharmacy funds and the depletion of supplies. However, it is unsatisfactory according to what is now known about the work of hospital pharmacies. As far as we know, the hospital pharmacy money accounting , Most rely mainly on drug workers themselves to engage in, the financial sector, although there are accounts of pharmacies, but most of the work is more passive and not timely, for example