药品管理是医院重点关注的内容,由于医院复杂的业务性和人员素质等问题,难以对药品进行科学合理的监管。针对药品监管难的问题,本文首先阐述了医院药品管理内部会计控制中存在的问题,最后提出解决医院药品管理内部会计控制问题的措施。以期我国医院药品的管理体系能够更加完善。 Drug management is the focus of the hospital’s content, due to the complexity of the hospital business and staff quality and other issues, it is difficult to conduct scientific and rational supervision of drugs. In view of the difficulty of drug regulation, this article firstly elaborates the problems existing in the internal accounting control of the hospital drug administration, and finally puts forward the measures to solve the internal accounting control problem in the hospital drug administration. With a view to China’s hospital drug management system can be more perfect.