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药品收入占医院总收入的比重越来越大,而药品的消耗也比医院各种物资消耗的比重大,因此,加强对药品的财务管理,对医院的经营管理来说是非常必要的。而随着医疗体系的改革和社会经济体制的进一步深化,医院体制改革逐步推进。新的医院财务制度和会计制度颁布实施以来,医院的财务环境发生了根本性的变化,医院财务管理尤其是药品管理面临着一些新问题。在新的财务环境下,分析药品的财务管理所面临的一系列问题并找出相应对策,有着重要的现实意义。
The proportion of medicine income in the total hospital income is more and more large, and the consumption of medicine is also much larger than the consumption of various materials in the hospital. Therefore, it is necessary to strengthen the financial management of the medicine for the operation and management of the hospital. With the reform of the medical system and further deepening of the social economic system, the reform of the hospital system has been gradually promoted. Since the promulgation and implementation of the new hospital financial system and accounting system, the hospital’s financial environment has undergone fundamental changes. There are some new problems in hospital financial management, especially drug administration. In the new financial environment, it is of great practical significance to analyze a series of problems in the financial management of pharmaceuticals and to find out the corresponding countermeasures.