A省疾控中心会计核算问题与对策分析摘要疾控中心在社会中的作用越来越重要，作为公共卫生技术管理和服务的公益性事业单位，其主要职能是进行疾病预防控制，制定并实施有关重大疾病防治方面的规划与策略，将国家免疫规划及政策落实下来，协调相关部门对重大疾病实施防控和干预，发布有关报告传染病疫情信息。当下新冠疫情频发的情况下，疾控中心的会计核算也显得尤为重要。本文主要采用理论结合案例分析的研究方法，依照“提出问题—分析问题—解决问题”的基本研究思路，分析卫生行政事业单位会计核算存在的问题，并就此提出相应解决的对策;并在整理和归纳国内外关于会计集中核算的文献基础上，结合当下疾控中心所处社会经济环境以及A省疾控中心近五年的年度预决算,分析会计核算中出现的问题及原因，从而提出相对的解决对策,其具体是:完善会计核算制度,加强会计核算管理和会计核算规范化等。关键词：疾控中心；会计集中核算；预算管理ABSTRACTTheCDCplaysanincreasinglyimportantroleinsociety.Asapublicwelfareinstitutionforpublichealthtechnologymanagementandservices,itsmainfunctionistocarryoutdiseasepreventionandcontrol,formulateandimplementplansandstrategiesrelatedtothepreventionandcontrolofmajordiseases,implementthenationalimmunizationplanandpolicies,coordinaterelevantdepartmentstocarryoutpreventionandcontrolandinterventionofmajordiseases,andreleaserelevantinformationontheepidemicsituationofinfectiousdiseases.WiththefrequentoccurrenceofCOVID-19,CDCaccountingisalsoparticularlyimportant.Thispapermainlyadoptstheresearchmethodofcombiningtheorywithcaseanalysis,accordingtothebasicresearchideaof"raisingproblems-analyzingproblems-solvingproblems",analyzestheproblemsexistingintheaccountingofhealthadministrativeinstitutions,andputsforwardthecorrespondingcountermeasures;Onthebasisofsortingoutandsummarizingtheliteratureoncentralizedaccountingathomeandabroad,combinedwiththecurrentsocio-economicenvironmentoftheCDCandtheannualbudgetandfinalaccountsoftheCDCinaprovinceinrecentfiveyears,thispaperanalyzestheproblemsandcausesinaccounting,andputsforwardrelativesolutions,whichare:improvingtheaccountingsystem,strengtheningtheaccountingmanagementandstandardizationofaccounting,etc.Keywords：CDC；centralizedaccounting；budgetmanagement目录第1章绪论.....................................................................................11.1研究背景及意义......................................................................11.1.1研究背景.........................................................................11.1.2研究意义.........................................................................11.2研究现状..................................................................................11.3研究思路及方法......................................................................21.3.1研究思路.........................................................................21.3.2研究方法.........................................................................2第2章行政事业单位会计核算相关理论概述.............................22.1会计核算的含义......................................................................22.2行政事业单位会计核算的内容..............................................32.3行政事业单位会计核算的职能..............................................32.4行政事业单位会计核算的特殊性..........................................4第3章A省疾控中心会计核算案例分析.....................................43.1组织概况.................................................................................
