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The Limitations on Medication Check From the View of Accounting Check Principles in Military Hospitals

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Author:
No author available
Journal Title:
Hospital Administration Journal of Chinese People’s Liberation Army
Issue:
8
DOI:
10.3969/j.issn.1008-9985.2012.08.027
Key Word:
药品;会计核算原则;军队医院

Abstract: 本文从会计核算的一般原则入手,对《军队医院会计核算办法》中药品核算进行剖析,指出药品核算在遵循可比性原则、配比原则、真实性原则、全面性原则和清晰性原则方面存在一定的局限性,影响药品核算信息的准确性,并基于此在核算科目设置、具体业务处理等方面提出修改建议.

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