论文部分内容阅读
血站是采集、提供临床用血的机构,是不以营利为目的的公益性组织,血站向临床医疗机构提供血液收取的费用,按照财政收支两条线管理,执行事业单位会计制度,会计核算着重反映预算的执行情况,而对血站的献血员的招募、血液采集、检验、分离制备和血液的储存运输等业务环节的核算疏于控制。虽然有着十分清晰的成本投入,但目前大部分血站仍没有开展成本核算,不清楚血液的真实成本,在血液采集加工过程中无法进行成本控制。
Blood collection, clinical blood supply is not for the purpose of public welfare organizations, blood banks to provide blood for clinical and medical institutions to collect fees, according to two lines of revenue and expenditure management, the implementation of the accounting system of public institutions, Accounting mainly reflects the implementation of the budget, while the bloody blood donation blood collection, blood collection, testing, separation and preparation and storage and transportation of blood business accounting for the neglect of control. Although there is a very clear cost input, but most of the blood stations are still not carried out costing, the true cost of blood is not clear, blood collection and processing in the process can not be cost control.