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疾病预防控制中心财务管理部门是疾控中心的重要组成部分,其职责是对疾控中心各项支与收入进行核算,这是一项基本但却十分重要的内容。当前疾控中心的财务管理存在着一定的问题,特别是在传统的会计成本核算体系中,成本核算这一项基础且重要的内容存在着明显不足,对此,我们需要抓住问题出现的根源,探索解决问题的方法,重视成本核算的实施对疾控中心整体工作顺利运营的重要。
The Centers for Disease Control and Prevention’s financial management department is an important part of the CDC. Its duty is to account for all branches and revenues of the CDC. This is a basic but very important issue. At present, there are some problems in the financial management of the CDC. Especially in the traditional accounting cost accounting system, the basic and important content of cost accounting has obvious deficiencies. In this regard, we need to grasp the root causes of the problems , Explore ways to solve the problem, pay attention to the implementation of costing the CDC’s overall operation of the smooth operation of the important.