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新的《医院会计制度》(以下简称“新制度”)已实施一段时间,其对药品折扣进行了规定,现就此规定提出自己的看法。1 国家政策对药品折扣的规定 国家计委就医院涉及到药品折扣问题作出了明文规定,1998年11月3日计价格(1998)2196号文件《国家计委关于完善药品价格政策改进药品价格管理的通知》中第4条规定了药品生产经营企业销售药品的折扣率最高不超过药品价格的5％。这就表明
The new “Hospital Accounting System” (hereinafter referred to as “the new system”) has been implemented for a period of time, which provides for drug discount. Now we put forward our own views on this requirement. 1 National Policy on Drugs Discounts The State Planning Commission has explicitly stipulated in the hospital concerning the issue of drug discounts. On November 3, 1998, the price (1998) No. 2196, "State Planning Commission’s Opinions on Improving Drug Price Policies, Improving Drug Price Management Article 4 of the Notice stipulates that the highest discount rate for sales of pharmaceutical products by pharmaceutical manufacturing and operation enterprises shall not exceed 5% of the price of pharmaceutical products. This shows