关于医院药品财务管理的探讨

药品收入是医院业务收入的主要来源之一，同时药品也占用了医院大量的货币资金，所以对药品进行行之有效的财务管理是医院财务管理的重中之重。加强医院药品财务管理，可以在一定程度上提高医院经济效益，增强医院在医疗市场中的竞争力。本文着重介绍了药品财务管理中的两种管理模式：金额化管理模式和数量化管理模式，此外还提出了药品财务管理工作中可以实施的扩展方法：库存高低限量法、ABC分类法。

A Discussion on the Financial Management of Drugs in Public Hospital

The main source of hospital income is from drugs, but drugs also occupy a lot of money at the same time, so an efficient financial man- agement of drugs is a very important part of the hospital. By strengthen the hospital drugs financial management, we can not only improve the economic benefits but also enhance the competitiveness of the hospital. This article mainly introduces two management modes of drugs＇ financial management： one is amount management and the other is quantity management. In addition, it also puts forward two applicative methods of improving financial man- agement of drugs： the limited of inventory level and ABC method.