血站或血液中心(以下称血站)是执行事业单位会计制度的全额拨款事业单位,并根据财政部门的要求实行收支两条线、部门预算和实行国库集中支付。血站(血液中心)既要执行事业单位会计制度,按照财政部门预算管理的要求组织会计核算,同时又要符合这种特殊行业规定的要求。据笔者调查,目前各个血站的财务核算尚没有统一的、规范的、符合行业要求的合理的核算办法,因此,建立统一的、规范的、符合行业要求的合理的核算办法应该是非常必要的和迫切的。由此笔者对实行收支两条线后血站财务核算方面作了一些思考。 The Blood Station or Blood Center (hereinafter referred to as Blood Station) is a fully-funded institution that implements the accounting system of public institutions and implements the two-line budget and departmental budget and centralized treasury payment in accordance with the requirements of the financial department. Blood stations (blood centers) not only to implement the accounting system of public institutions, in accordance with the requirements of the budget management of the financial sector organization accounting, but also to meet the requirements of this special industry regulations. According to the author’s investigation, at present, the financial accounting of all blood stations does not have a reasonable accounting method that is uniform, standardized and in line with the requirements of the industry. Therefore, it should be very necessary to establish a reasonable and standardized accounting method that meets the requirements of the industry And urgent. Therefore, the author made some thoughts on the financial accounting of blood stations after the implementation of the two lines of revenue and expenditure.