摘要
涉密项目本身具有动态性,项目研究人员在进行日常采购、调研等活动的过程中会产生大量的会计资料、记账凭证等资料,大数据时代这些项目经费运行痕迹有可能成为大数据的分析对象,建议对国家秘密项目予以全程保密管理的同时,采取只对项目预算决算予以概括审核、以来源单位证明直接结项、对涉密项目经费会计凭证与定密单位协同管理等措施,加强秘密项目的全流程管理。
Due to the dynamic process,the project researchers'daily procurement and research activities will form a large number of accounting materials and accounting vouchers.In the era of big data,these project fund operation traces may become the analysis objects of big data.It is suggested that the project budget and final accounts should be reviewed generally to strengthen the whole process management of confidential projects,the project can be directly accepted by direct closure by source units,coordination management of accounting materials and accounting vouchers by project relative units.
作者
韩冰
刘东建
Han Bing;Liu Dongjian(China University of Political Science and Law,Beijing,100088,China)
出处
《中国现代教育装备》
2022年第1期10-12,共3页
China Modern Educational Equipment
关键词
大数据
国家秘密
项目管理
big data
state secrets
project management