摘要
会计电算化是高校会计核算和财务管理的必然选择。高校会计电算化水平的高低和完善程度,直接关系到高校会计信息质量能否准确、及时、全面、系统的提供,以及财务管理水平的高低和财会服务质量的好坏。本文将从会计电算化前期准备、会计核算与财务预算控制的有机融合、财会人员电算化知识培训、会计数据的安全与保密、会计档案有效管理等五个方面进行探讨。
Computer - aided accounting is a necessary choice for the accounting and financial management of universities. It is assumed that computer- aided accounting should be accurate, timely, comprehensiveand systematic, which is related to the level of financial management and the service quality of accountants. This paper studies five issues concerned.
关键词
高校
会计电算化
财务预算控制
会计数据
University
computer - aided accounting
control of budgets
accounting data
