财务视角下对某医院药品管理的思考  

Reflections on the drug management of a hospital from the perspective of finance management

作　　者：徐琛 刘波 XU Chen;LIU Bo(Union Hospital,Tongji Medical College,Huazhong University of Science and Technology,Wuhan 430022,China)

机构地区：[1]华中科技大学同济医学院附属协和医院,湖北武汉430022

出　　处：《现代医院》2022年第5期739-741,共3页Modern Hospitals

摘　　要：药品是医院日常运营中不可或缺的重要物资,药品消耗在医院物资消耗中占据相当大的比重。在国家医改政策不断推广和深入的背景下,本文从财务视角出发,以药品会计的工作为主线,从某医院药品核算工作引发对药品管理问题的思考。针对提出的管理现状和问题,结合医院的实际情况,提出相关建议,以期能够为行业中其他医院在药品核算和药品管理方面的工作提供参考和帮助。Drugs are indispensable and important supplies in the daily operation of hospitals,and drug consumption accounts for a considerable proportion of hospital supply consumption.Under the background of continuous promotion and deepening of the national medical reform policies,this paper takes the work of drug accountant as the thread from the drug accounting of a hospital and reflects on drug management issues from the perspective of finance management.In view of the management status and problems proposed,it puts forward relevant suggestions by taking into consideration the actual situation of the hospital,in the hope of providing references and help for other hospitals in the fields of drug accounting and drug management.

关 键 词：医院 财务视角 药品管理 药品核算 药品会计 

分 类 号：R197.32[医药卫生—卫生事业管理] R954[医药卫生—公共卫生与预防医学]