【摘要】 为控制药品费用的不合理增长 ,克服卫生资源浪费 ,国家对医院实行药品分开核算、分别管理、超收上缴的管理办法。由于医院补偿机制不完善 ,医院的经济利益受到的损失得不到合理补偿 ,故容易出现以下情况和问题 :从药品采购方面作文章 ;转移药品收入 ;多摊药品成本 ;年终集中上缴阻力难度大。针对以上情况和问题提出如下对策 :认真宣传学习有关法规政策 ,提高认识 ;药价改革正本清源 ;加强财务会计监督 ;管理费用按收入比例分摊 ;药品超收收入按月上缴。更多还原

【Abstract】 To control unreasonable increase of pharmaceutical cost and overcome waste of health resources,a nwe management method was conducted in hospital,which was that pharmaceutical was accounted and managed respectively and that over income was turned over.Because of incomplete hospital compensation mechanism,economic benefit lost could not be compensated rationally,which resulted in some problems,such as purchasing pharmaceutical with improper method,transferring income of pharmaceutical to other places,increasing pharmaceutical cost and turning over over income difficultly at end of year.The countermeasures were improving cognition by learning corresponding policies,reforming prices of pharmaceutical and overhauling thoroughly,reinforcing financing and account system,calculating cost of management in term of income and turning over over income every month. a更多还原