现阶段,我国的医药分家还处在试点阶段,有多种试点模式,具体表现就是医院不再负责药品的管理,药品收入只占医院收入中很小的一部分,或者医院完全没有药品收入。而药品收支核算是医院会计核算的主要内容,实行医药分家试点,必将使医院的会计核算的内容发生改变。 At this stage, China’s pharmaceutical separation is still in the pilot phase, with a variety of pilot modes. The concrete manifestation is that the hospital is no longer responsible for the management of pharmaceutical products, the revenue from pharmaceutical products accounts for only a small part of the hospital income, or the hospitals have no income from drugs at all. The accounting of drug receipts and expenditures is the hospital’s main accounting accounting, the implementation of the pilot points of medicine, will make the hospital’s accounting changes.