一、药品收入管理问题广西壮族自治区《医院财务制度》有关条款的实施细则(下简称实施细则)中规定:在核定各医院的年药品收入总额时,每年初按医院上年度业务收入决算总额的比例计算核定当年的药品收入总额。由于年度与年度之间的业务收入不同,有时差异较大,这样,就会造成医院在 I. Drug Revenue Management Issues The implementation rules for the relevant provisions of the “Hospital Financial System” of the Guangxi Zhuang Autonomous Region (hereinafter referred to as the “Implementation Rules”) stipulate: When the total annual drug income of hospitals is approved, the total annual business income of the hospital will be calculated at the beginning of each year. Proportional calculation of the total drug income for the year. Due to the difference in business income between the year and the year, sometimes the difference is large, this will cause the hospital to