完善药品耗材采购供应机制是医疗体制改革的重点任务之一,浙江省于近期开展药品采购“三流合一”试点工作。文章介绍浙江省药械采购新平台的运行方式,并分析此项改革对医院在资金周转、内部控制、信息化建设和会计核算方面产生的重大影响,进而探讨医院的应对策略。 Improving procurement and supply mechanism of medical consumables is one of the key tasks of the medical system reform. Zhejiang Province has recently conducted pilot projects of pharmaceutical procurement and “third-rate integration.” This article introduces the operation mode of new platform of Zhejiang Province pharmacy procurement, and analyzes the significant impact that this reform has on hospital turnover, internal control, information construction and accounting in this reform, and then discusses the hospital’s coping strategies.