| 摘要: |
| 医院药品管理是医院经营管理的重要内容，新的《医院财务制度》和《医院会计制度》对药品的核算与管理进行了改革，对药品的会计核算提出了更高的要求，要求会计信息能够客观、准确、及时，以便能够为医院的管理层对医院的管理与发展做出科学合理的决策提供重要依据。本文依据当前医院的药品管理现状，分析了当前药品流转过程及相应的会计处理，并对其中方法进行分析总结，以期能为医院今后的规范药品管理、优化会计核算、提高医院的经济效益及管理水平提供参考。 |
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| Accounting and Analysis of the Hospital Drugs |
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| Abstract: |
| Hospital drug management is an important part of hospital management, the new "Hospital Financial System" and "Hospital Accounting System" put forward higher requirements, they request accounting information can be objective, accurate, timely, so that they can for the management of hospital management and development of the hospital to make scientific and rational decision to provide important basis. Based on current status of hospital drugs management, analyzes the current medicine circulation process and the corresponding accounting treatment, and the method carries on the analysis summary, in the hope of future specification for hospital drug management, optimize accounting, improve the economic benefits of the hospital and provide reference for the management level. |
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