With the development of social economy, China's new financial accounting system is also in constant improvement and promotion, including medical and health system reform in constant depth. Not only should we do the work of the new and old system, but also the management process, so that the medical industry can continue to develop. Discuss the financial accounting system of the hospital's drug accounting, and then study the old and new drug system convergence and reform. Analysis how to improve the management of hospital drug accounting.%随着社会经济的不断发展,我国的新财务会计制度也在不断的进行完善和推广,医疗卫生体制中的改革也在不断深入.现阶段不仅要将新旧制度的衔接工作做好,还需要协调好管理流程,使医疗行业能不断的发展.探讨财务会计制度下医院的药品核算、研究新旧药品制度的衔接与改革、分析如何有效提高医院药品核算及管理工作.
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