信息技术条件下高校资金结算方式的改变

Changes of Fund Settlement Methods with the Advancement of Information Technology in Higher Education Institutions

由于信息技术的产生及其在会计领域中的广泛应用,高校资金结算方式发生了改变。从现金结算到非现金结算,这是会计电算化的发展趋势,对创新财务管理手段,提高财务工作效率,避免现金流转中的风险具有重要的意义。

With the application of information technology in accounting areas,settlement methods in higher education institutions are being changed.The development tendency of computerized accounting is from cash settlement to non-cash settlement,which is of great significance in the innovation of accounting means,in the improvement of the efficiency of financial management and the elimination of risk in cash transaction.