摘要
随着信息技术的快速发展,传统的财务管理模式已不适应事业单位发展的需要,而探索信息化的财务建设路径成为摆在千百万家事业单位面前亟待解决的关键问题。文章从风险的视角出发,通过分析事业单位面临的经济风险与技术风险,探讨风险管理理念下事业单位的财务信息化建设的基本框架、目标、路径,并提出相关政策建议,为事业单位财务部门防范风险以及优化财务资源配置等提供有力支持。
With the rapid development of information technology,traditional financial management model can not met the needs of public institutions. Exploring the financial construction way of informationalization is a key issue.This paper analyzed the economic and technical risks faced by public institutions,discussed a basic framework,objectives,and pathways of financial information construction,and put forward some policy recommendations. The results can provide a support for the financial unit of institutions to prevent risks and optimize the allocation of financial resources.
出处
《农业科研经济管理》
2017年第3期14-16,25,共4页
Management for Economy in Agricultural Scientific Research
关键词
风险视角
财务信息化
发展定位
政策建议
risk perspective
financial informationalization
development orientation
policy suggestion
