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药品回扣也叫药品让利,是药品生产厂家或医药经销企业为销售产品或商品向医药购买方采取的一种销售折让方式,一般药品回扣有现金回扣和价内红字发票回扣。从我们对县人民医院和县中医院1996年医药政策执行情况的审计来看,药品回扣入帐方式无统一定势,可谓五花八门。县中医院1996年药品回扣分成了两部分,一部分纳入了单位财务,摆在“其他收入”科目,全年累计7万多元。1996年县中医院全年累计购进药品181万余元,在与供货单位所签购药合同中确定让利不低于12.5%,而财务帐上“其他收入”药品回扣收入反占药品购进成本的3.9%,远低于合同中确定的让利幅度。据知情人士讲药品回扣在给足合同中确定的部分外另外以5%的现金支付给经办人员,在一连串的事实面前,中医院不得不拿出由会计科长专管的未纳入单位财务核算的大部分药品回扣收支帐,这部分“小金库”主要用于医院的职工福利,招待支出。
The drug rebate is also called drug rebate. It is a kind of sales discount method that is used by drug manufacturers or pharmaceutical distributors to sell products or goods to drug purchasers. In general, drug rebates include cash rebates and red invoice rebates. From our audit of the implementation of the 1996 medical policy of the County People’s Hospital and the County Chinese Hospital, there is no consistent trend in the way medicines are rebated, which can be described as varied. County Chinese Medicine Hospital’s drug rebate in 1996 was divided into two parts, some of which were incorporated into unit finances and placed in “other income” subjects, and accumulated over 70,000 yuan in the whole year. In 1996, the County Hospital purchased a total of 1.81 million yuan of medicines during the year. In the purchase contract signed with the supplier, it was determined that the non-interest should not be less than 12.5%, while the financial account “other income ” drug rebate income accounting The drug purchase cost of 3.9% is far below the rate of profit sharing determined in the contract. According to people familiar with the matter, drug rebates were paid to the handling staff in addition to the portion determined in the full contract, and 5% of the cash was paid to the handling staff. In the face of a series of facts, Chinese Medicine Hospital had to come up with a unit that was not managed by the chief of the accounting department and was included in the unit finances. Most of the drug rebate accounts are accounted for. This part of the “small vault” is mainly used for the hospital’s employee benefits and entertainment expenses.