CAJ | 학술논문

中盖艾滋病项目已经成为我国艾滋病防治工作中的重要工作之一，其经费运用与管理方式有其自身的特点与要求，给财务管理带来了新鲜的血液与理念。本文将中盖艾滋病项目活动过程中资金核算与管理的现状进行阐述与分析，肯定了其核算与管理方法的有益方面与积极作用，同时也发现了一些问题及产生问题的根源，提出了对其核算与管理方法进行调整的一些建议。
중개애자병항목이경성위아국애자병방치공작중적중요공작지일，기경비운용여관리방식유기자신적특점여요구，급재무관리대래료신선적혈액여이념。본문장중개애자병항목활동과정중자금핵산여관리적현상진행천술여분석，긍정료기핵산여관리방법적유익방면여적겁작용，동시야발현료일사문제급산생문제적근원，제출료대기핵산여관리방법진행조정적일사건의。
China-Gates AIDS Program has become an important part of the AIDS prevention in our country, the use and management of its funds has its own characteristics and requirements. The author described and analyzed the current situation of the capital accounting and management in the process of the program＇s activities, affirmed the beneficial aspects and positive role in its accounting and management methods, also found some problems and the reasons of them, finally came up with some recommendations to adjust its accounting and management methods.