论文部分内容阅读
随着当前医疗体制改革步伐的不断深入,财政在卫生事业方面的投入正在不断减少,财政补贴收入在整个医院的收入越来越低。我国医疗机构正在全面实施自行分配,使得各个公立医疗机构的趋利行为越来越严重,导致大量的医疗资源浪费。药品在整个医疗体系当中占据着极为重要的位置,本身具有数量大、种类多、流动性大以及管理难的特征,其是医疗机构日常运营进程中的一种特殊商品,当前形势下如何加强药品成本核算管理就成为各个医院发展的关键课题。
With the deepening of the current reform of the medical system, the financial investment in health is declining, and the revenue of financial subsidies in hospitals as a whole is getting lower and lower. China’s medical institutions are fully implementing their own distribution, making the various public medical institutions more and more serious profit-taking behavior, resulting in a large number of medical resources wasted. Medicines occupy an extremely important position in the entire medical system. They have many characteristics such as large quantity, variety, large liquidity and difficult management. They are a special commodity in the daily operation of medical institutions. How to strengthen drugs in the current situation? Cost accounting management has become a key issue for the development of various hospitals.