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医院的流动资产中药品占具相当大的比重,药品是医院开展正常医疗业务工作不可缺少的物质保障。加强药品的财务管理,是确保医院会计信息准确性的基础,是领导进行决策的依据,是医院提高社会效益和经济效益的需要。
The current assets of hospitals account for a considerable proportion of medicines. Drugs are an indispensable material guarantee for hospitals to carry out normal medical business. Strengthening the financial management of medicines is the basis for ensuring the accuracy of hospital accounting information and the basis for leading the decision-making. It is also the need of hospitals to improve social and economic benefits.