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血站属于国家事业单位,其职能主要从事血液的采集、制备、检验和储存,目的是保障医学临床用血。在血液的整个运行中需要大量的活动经费,这些经费的来源一方面来自于国家的专项拨款,另一方面是供给医学临床用血的过程中收取的血液实际成本费。对此,为保证在市场经济条件下健康运行,血站在执行事业会计制度全额拨款的基础上,根据财政部门成本预算管理实施成本核算,确保血站持续发展。
Blood stations belong to the national institutions, its functions are mainly engaged in blood collection, preparation, testing and storage, the purpose is to protect the medical clinical blood. The entire operation of the blood requires a large amount of funding for activities, on the one hand from the country’s earmarked funding, on the one hand, and on the other hand, the actual cost of blood collected during the supply of medical clinical blood. In this regard, in order to ensure the healthy operation of the market economy, blood stations in the implementation of business accounting system based on the full funding, according to the budget management of the financial sector to implement cost accounting to ensure the continued development of blood.