新《事业单位会计准则》和《事业单位会计制度》下血站会计核算的优化分析

Analysis on the Optimizing of Accounting in Blood Center under the New “Public Institution Accounting Standard” and “Public Institution Accounting System”

目的:通过对新旧事业单位会计准则及会计制度的比较,总结血站在会计核算目标、会计科目等方面的改善,探索血液成本的核算。方法:利用制造成本法核算了某血站的血液成本。结果与结论:从血液库存管理、成本管理和全面预算制度角度提出了加强血站会计核算的建议。

Objective： To summarize the improvement of accounting objectives, account title and so on by comparing the new ＂ Public Institution Accounting Standard＂ and ＂ Public Institutions Accounting System＂ with the old ones. Methods： The manufacturing costing method is used to estimate blood cost. Results and Conclusion： Suggestions are provided from perspectives of blood inventory control, cost management and budget management.