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新修订的《会计法》从2000年7月1日颁布实施至今已有五年多了,但全国各地近年新组建的各级疾病预防控制中心大多数还没有建立健全内部会计管理制度。笔者认为,新组建的疾控中心应尽快建立健全下列内部会计管理制度。(一)财务人员岗位责任制度。根据《会计法》和《会计基础工作
It has been more than five years since the newly revised “Accounting Law” was promulgated and implemented on July 1, 2000. However, most of the newly established disease prevention and control centers at all levels across the country have not yet established a sound internal accounting management system. The author believes that the newly formed CDC should establish and improve the following internal accounting management system as soon as possible. (I) Financial staff post responsibility system. Under the Accounting Act and Accounting Basics