药品是医院开展医疗业务活动不可缺少的物质条件,也是医院资金的重要组成部分。所以,药品的管理与核算在医院的经济活动中十分重要。下面,谈点有关医院药品的不正常盘盈问题,愿与同行们共同探讨。医院药品的管理从购进入库到领用、销售,按卫生部、财政部的规定实行“金额管理、数量统计、实耗实销”的办法,本来可以做到帐帐相符、帐实相符的。可是在实际 Medicine is an indispensable material condition for hospitals to carry out medical business activities and is also an important part of hospital funds. Therefore, the management and accounting of medicines are very important in the economic activities of hospitals. Next, talk about the hospital is not normal disk drive surplus, is willing to work with colleagues to discuss. Management of hospital drugs From the purchase and storage to the recipients, sales, according to the provisions of the Ministry of Health, Ministry of Finance, the implementation of “the amount of management, the number of statistics, the actual consumption of real sales” approach, could have been consistent with the account, account in fact of. But in fact