试论医院药品核算的实质与实施策略  

The Implementation Strategy and on the Essence of Accounting of Hospital Drugs

作　　者：马宇林 张梦雷 

机构地区：[1]内蒙古自治区国际蒙医医院药学部,内蒙古呼和浩特010065 [2]内蒙古自治区邮政快递物流有限责任公司,内蒙古呼和浩特010018

出　　处：《中国卫生产业》2014年第4期15-15,17,共2页China Health Industry

摘　　要：药品是医院针对实际病情开出的目的性治疗的主要途径,随着我国医药业的迅速发展,医药药品管理模式的改革和创新势在必行,尤其在药品核算的环节更需要对核算的实质和实施进行科学的认识和具体的应用,为推动整个医院的药品管理做出贡献,本文主要对医院当中的药品核算的实质以及应对的策略展开详细的探讨和研究。The drug is the main objective of hospital actual condition for a treatment, with the rapid development of China＇s pharmaceutical industry and promoting the progress of the reform and innovation of management mode of pharmaceutical drugs, especially the need to implement and application of comprehensive in drug accounting link, make contributions to promoting the whole hospital drug management, this paper mainly based on the detailed study of substantial practical accounting and coping strategies.

关 键 词：药品核算 实质 对策 

分 类 号：R197.32[医药卫生—卫生事业管理]