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药品市场的激烈竞争,为医院从多渠道购进适用药品和降低药品采购成本带来可能,但也由此产生不少问题,如医院药品采购人员私自收取回扣的现象等。医院财会部门如何适应新形势的要求,加强自身建设,完善对药品采购业务的监督机制,是个迫切需要解决的问题。 一、合理制定药品储存定额和药品采购计划 医院药品是医院流动资产的主要组成部分,其占用量大小直接影响到医院流动资金的周转速度和利用效率。占用量过小,会影响医院医疗服务活动的正常开展,造成营业规模的萎缩,导致资金利用率的下降。占用量过大,则会造成资金的积压和浪费,也会为药品采购人员不合理组织药品采购活动,
The fierce competition in the drug market has made it possible for hospitals to purchase applicable drugs from multiple channels and reduce the procurement costs of medicines. However, many problems have arisen as a result, such as the unauthorized receipt of kickbacks by hospital drug purchasers. How to adapt the hospital’s accounting department to the requirements of the new situation, strengthen self-construction and perfect the supervision mechanism for the pharmaceutical procurement business is an urgent problem to be solved. First, the rational development of drug storage quotas and drug procurement plans Hospital drugs are the main components of the current assets of the hospital, the size of its direct impact directly to the hospital working capital turnover rate and utilization efficiency. If the occupancy is too small, it will affect the normal development of hospital medical service activities, resulting in the shrinking of business scale, resulting in a decrease in the utilization rate of funds. Occupying too much, it will result in backlog of funds and waste, but also for drug purchasing staff unreasonable organization of drug procurement activities,