科研单位把计算机引入财务管理和会计核算,如何解决科目设置及编码问题,数据输入与帐表输出问题,会计档案与会计信息存贮问题等等,本文结合我单位的一些做法,谈一点看法,供参考。一、科目设置及科目编码的建立合理的科目设置及编码,既要有利于反映本单位的经济活动情况,有利于组织预测和决策,又要便于主管部门加以汇总和分析利用,便于财务工作的不断改进和提高。目前,科研单位正处在由科研生产型向科研生产经营管理型转变的阶段,作为反映和监督科研生产活动 Scientific research units to the computer into the financial management and accounting, how to solve subjects set and coding problems, data entry and accounting output problems, accounting records and accounting information storage problems, etc., this article with some of my unit to talk about some ideas, for reference. First, the subjects set up and subjects coding The establishment of a reasonable subjects and coding, it is necessary to reflect the economic activity of this unit is conducive to the organization of forecasting and decision-making, but also to facilitate the competent departments to summarize and analyze the use of financial work facilitation Constantly improve and improve. At present, the research institutes are in the stage of transformation from scientific research and production type to scientific research, production, operation and management, as a means of reflecting and supervising scientific research and production activities