高校职工医院,作为院校的附属医院,为高校的教职工、学生、家属的保健、医疗、救护起了很大的作用,是高校特别是一些大型院校必不可少的后勤组织。高校职工医院医疗服务对象相对稳定,主要是教职工、学生和家属。它的医院发展规模、医疗经费都受限制,不可能像社会医院那样面面俱到。它的管理也就具有独到的特点。在这里,我主要谈的是它的药品采购账务处理方法问题。 高校职工医院的药品采购,一般一年少的有百把万,多的有几百万。这么多的药品流通要管 College staff hospitals, as affiliated hospitals of colleges and universities, play a significant role in the health care, medical care and medical aid for college staff, students and their families, and are an indispensable logistic organization for colleges and universities, especially for some large-scale institutions. College staff hospital medical service object is relatively stable, mainly faculty, students and their families. Its hospital development scale, medical expenses are limited, can not be as comprehensive as social hospitals. Its management also has unique characteristics. Here, I mainly talk about is its drug procurement accounting issues. University workers hospital drug procurement, generally less than one million a year, more than a few million. So much drug circulation to tube