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医院流动资金占用可分为货币资金占用、实物资金占用。医院流动资金实物是指药品、卫生材料、其它卫生材料、低值易耗品。在对这些实物的核算与管理方面,经过多年的实践,总结和积累了很多好的经验。如采购验收制度、入出库制度、保管储存制度、请领报废制度等…。现提出关于流动资金实物核算的程序问题,与同行们共同商讨。医院对药品、卫生材料、其它卫生材
The occupation of hospital circulating funds can be divided into the occupation of currency funds and the occupation of physical funds. Hospital physical funds refer to medicines, hygiene materials, other sanitary materials, and low-value consumables. In the accounting and management of these physical objects, after many years of practice, a lot of good experiences have been summarized and accumulated. Such as procurement and acceptance system, import and export system, storage and storage system, request for retirement, etc.. The procedural issues concerning the physical accounting of current funds are now raised and discussed with their counterparts. Hospitals for medicines, hygiene materials, other sanitary materials