血站作为特殊卫生事业单位,不以盈利为目的,属公益性组织。血站如果实行事业单位的会计制度,缺乏统一的行业性标准。因此,若想实现有效的财务成本核算,必须提高成本核算意识,加强血站内部控制管理。文章对相关问题进行了分析与阐述。 Blood stations as a special health institution, not for profit for the purpose, is a nonprofit organization. Blood stations if the implementation of the accounting system of public institutions, the lack of uniform industry standards. Therefore, if you want to achieve effective financial cost accounting, we must raise awareness of cost accounting and strengthen blood bank internal control management. The article analyzes and expounds related issues.