Discussion on the Accounting of the Organ Procurement Funds of the Human Organ Procurement Organization (OPO) with Public Hospitals as the Supporting Unit under China Government Accounting System
Abstract
The development of human organ transplantation technology has benefited a large number of end-stage organ failure patients. As a specialized medical organization or institution for the acquisition, repair, maintenance, preservation and transfer of human organs, organ procurement organization(OPO) plays an important role in promoting the high-quality development of human organ donation and transplantation in China. This paper focuses on the issue of accounting for the donation of organ acquisition funds in the process of organ acquisition by OPO, and provides a standardized accounting method for the majority of OPO organizations, and then promotes the healthy development of human organ donation and acquisition.
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DOI: http://dx.doi.org/10.18686/fm.v7i4.4653
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