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国务院颁发的一系列医疗卫生体制改革的文件 ,其中《医院药品收支两条线管理暂行办法》(以下简称《办法》)规定 :“医院药品收入扣除药品支出后的纯收入即药品收支结余 ,实行收支两条线管理。”“医院药品收支结余上交卫生行政部门 ,统一缴存财政社会保障基金专户”。这一规定
The State Council issued a series of documents on the reform of the medical and health system, in which the “Provisional Measures for the Administration of Hospital Drugs Revenue and Expenditure (hereinafter referred to as the ”Measures“) stipulates: ”The net income of hospital medicine after deducting the expenditure of medicines is the balance of medicines The management of income and expenditure shall be carried out in two lines.” “The balance of hospital drug receipts and payments shall be turned over to the administrative department of health and a special account for financial and social security funds shall be paid in a unified manner.” This provision