| 农业科研事业单位适应管理会计需要推行财务管理信息化的思考 |
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| 作者姓名： | 隋德才 姜成钢 屈昊 |
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| 作者单位： | 中国农业科学院特产研究所，吉林长春 130112,中国农业科学院财务局，北京 100081,中国农业科学院财务局，北京 100081 |
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| 摘 要： | 近几年，随着财政改革的深入、政府审计力度的加大，对财务管理提出了“精细”、“规范”、“透明”、“科学”更高的要求。当前，我国农业科研事业单位财务信息化普遍处于会计电算化的阶段，仅是代替了手工记账，对于管理中至关重要的财务分析仍以手工分析为主。随着管理工作需求的逐步加深，财务管理信息化显得十分必要。文章首先分析了农业科研事业单位推行财务管理信息化存在主要问题，有针对性地提出了信息系统功能需求及相关建议。
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| 关 键 词： | 农业科研事业单位 财务管理 管理会计 信息化 |
| 收稿时间： | 2017/1/23 0:00:00 |
THE NEED OF INFORMATIZATION OF FINANCIAL MANAGEMENT IN AGRICULTURAL SCIENTIFIC RESEARCH INSTITUTIONS |
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| Authors: | Sui Decai Jiang Chenggang and QuHao |
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| Institution: | Specialty institute, Chinese academy of agricultural sciences, Changchun, Jilin 130112,Chinese academy of agricultural sciences, Beijing 100081 and Chinese academy of agricultural sciences, Beijing 100081 |
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| Abstract: | In recent years, with the deepening of financial reform and the increase of government audit, there are higher requirements to the financial management in term of the "fine", "normalized", "transparent", "scientific". At present, the financial management in China''s agricultural research institution is still in the stage of accounting computerization,which is still depending on manual operation. This paper revealed the main problems in the implementation of the financial management information system in the agricultural research institution, and then put forward the information system functional requirements and suggestions. |
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| Keywords: | agricultural scientific research institutions financial management management accounting information technology |
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