随着医疗业务的扩大,医院药品的用销量越来越大,医院流动资金的供需矛盾和管理难度日益突出。为使有限的流动资金发挥更大的经济效益,或为缓解医院流动资金不足,大部分医院在药品采购与付款过程中,一般采取采购入库后1至3个月付款的资金管理模式,即产生了药品应付账款。其特点是金 With the expansion of medical services, the sales volume of hospital medicines is getting larger and larger, and the contradiction between supply and demand of hospital liquidity and the difficulty of management have become increasingly prominent. In order to make the limited liquidity available for greater economic benefits or to alleviate the shortage of hospital liquidity, most hospitals usually take the payment management mode of payment within one to three months after purchase and storage in the process of drug purchase and payment, that is, Generated drug accounts payable. It is characterized by gold