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为寻求血液中心自身更好地发展,在提升社会效益的同时,追求更好的资金使用效率。有必要在满足事业单位会计制度的前提下,引入企业成本核算方法,进行成本核算。一、血液中心进行成本核算的必要性(一)价值规律的要求根据《中华人民共和国献血法》,血液中心是血液采集、检测、制备、储存、运输的采供血机构。是以为临床用血提供血液及血液制品为主要职能的公益性事业单位。血液中心在运行过程中,伴随着大量的经济活动。一方面,血液中心所需的
In order to seek better development of the blood center itself, while improving social efficiency, the pursuit of better efficiency in the use of funds. It is necessary to meet the accounting system of institutions under the premise of the introduction of business cost accounting methods for cost accounting. First, the blood center of the need for cost accounting (a) the law of value requirements According to the “blood donation Law of the People’s Republic of China”, the blood center is blood collection, testing, preparation, storage, transportation of blood collection and delivery agencies. Is based on clinical blood to provide blood and blood products as the main function of public welfare institutions. Blood centers are in operation, with a large amount of economic activity. On the one hand, the blood center is needed