摘要
会计信息化是会计与信息技术的结合,是信息社会对财务信息管理提出的新要求,也是会计顺应信息化浪潮所做出的必要举措。它解决了会计电算化存在的许多不足,提高了会计管理水平和决策能力。许多行业和部门已不同程度地实现了会计信息化,例如监狱财务会计信息化。随着其不断的发展,信息系统的各项功能也在不断完善,应用面也越来越大,已经逐渐成为监狱财务管理的重要途径。但是由于监狱财务信息化建设起步较晚,在很多方面还存在不足,因此进一步提高财务信息化水平,加强会计信息化建设,成为监狱财务管理的重要部分。本文从监狱基层财务工作实践中谈一些体会和认识,阐述推行监狱会计信息化建设的必要性,并对如何更好的将信息化建设做好做出一些思考。
Accounting information is a combination of accounting and information technology, information society is the new requirements of financial information management, accounting is also a wave of information to make the necessary measures. It solves many deficiencies in accounting computerization and improves the level of accounting management and decision making. Many industries and departments have different degrees of accounting information, such as prison financial accounting information, with its continuous development, the information system functions are constantly improving, the apphcation is also growing, has gradually become But also because the prison financial information construction started late, in many aspects there are still shortcomings, so further improve the level of financial information, strengthen the construction of accounting information, become an important part of prison financial management. This article from the prison grass-roots financial work practice to talk about some experience and understanding, to elaborate the necessity of the implementation of prison accounting information construction, and how to better make information construction to make some thinking.
作者
张颖
Li Guiying(Chengdu in sichuan province juvenile reformatories, chelagdu, sichuan province, 610000)
关键词
监狱财务
会计信息化
信息化建设
prison finance
accounting information
information construction