论会计电算化管理模式与控制机制的建立和完善

On construction and improvement of accounting computerization and management model

高校会计电算化是一项系统工程,涉及很多环节,包括软件技术、人员机构、制度法规、目标管理等诸多方面.为此,本文针对高校实施会计电算化后,如何建立和完善与之相适应的核算与管理模式、分析与控制机制进行了探讨,设计并实施了一个模型予以阐述,提出了深化高校会计电算化管理的一个解决方案.

As a system project,computerization of accounting at higher learning institutions involves technology of software,personnel,regulations,management by objectives,and so on. In order to discuss how to construct and improve an appropriate accounting and management model,analysis and control system,this paper proposes a model and then explicates it. Finally,this paper puts forward a scheme which can help deepen management of accounting computerization at higher learning institutions.