摘要
根据我国原卫生部的规定,必须对医院药品管理会计内部控制进行严格管理。2017年我国逐步在各个定点医院开展药品限价采购活动,对药品采购流程进行界定,明确药品周转规范。药品不仅为医院诊疗工作的开展提供基础物质条件,还在医院流动资产管理中占据主要位置。必须严格规范管理药品的会计内部控制工作,从而确保医院能够持续健康发展。本文从药品管理会计内部控制的几方面分析药品管理会计内部控制的现状和问题,提出有针对性的解决措施,以便为医院经营管理水平的提高提供有价值的依据。
According to the regulations of the Ministry of Health of China,it is necessary to strictly manage the internal control of hospital drug management accounting.In 2017,China gradually carried out drug price limit procurement activities in various designated hospitals,defined the drug procurement process,and clarified the drug turnover regulations.Drugs not only provide basic material conditions for the development of hospital medical treatment,but also occupy a major position in hospital mobile asset management.We must strictly regulate the accounting internal control of the management of drugs,so as to ensure the sustainable and healthy development of the hospital.In this paper,the author analyzes the current situation and problems of internal control of drug management accounting from several aspects of internal control of drug management accounting,and puts forward targeted solutions in order to provide valuable basis for the improvement of hospital management level.
作者
潘宏霞
Pan Hongxia(Accounting Office of Yanbian University Affiliated Hospital,Jilin Yanji 133000)
出处
《中国社区医师》
2019年第36期204-205,共2页
Chinese Community Doctors
关键词
医院
药品管理
会计内部控制
Hospital
Drug management
Accounting internal control
