会计信息化推动高校政府会计制度转换与衔接的研究

为高效、全面、科学地反映政府经济运行情况和资产运营效率,财政部颁发了政府会计制度准则(财会[2017]25号),做好制度转换与衔接的准备工作,成为高校财务工作的重点。本文从政府会计制度改革背景下的改革内容谈起,围绕信息管理、系统设置和双分录触发三个方面探讨了会计核算智能化如何推动制度衔接。

In order to reflect the government's economic operation and asset operation efficiency efficiently, comprehensively and scientifically,the ministry of finance issued the government accounting system standards.In 2017, No.25 document of finance and accounting was issued.How to make preparations for system transformation and connection has become the focus of university finance.Starting from the reform background and content of government accounting system,this paper discusses how to promote the connection of accounting intelligentization in three aspects:information management,system setting and double entry trigger.