疫苗是卫监分所的重要流动资产,具有实效性和发生潜在损失的可能性。为加强疫苗管理,2006年国务院制定了《疫苗流通和预防接种管理条例》。由于疫苗流通是一种比较特殊的市场经济行为,在国库支付中心统一核算的卫监分所,如何加强疫苗财务管理、改进疫苗核算方法显得尤为重要。 Vaccine is an important liquid assets of health monitoring branch, with the effectiveness and potential loss of potential. In order to strengthen vaccine management, the State Council formulated the Regulations on Circulation and Vaccination of Vaccines in 2006. Because vaccine circulation is a relatively special market economy behavior, it is particularly important to strengthen the vaccine financial management and improve the vaccine accounting method in the health monitoring branch unified accounting of the treasury payment center.