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会计信息化管理平台,就是通过网络信息技术和财务软件紧密结合,对已有的会计电算化工作进行创新与探索,建立一个集预算控制、网上审批、资金核算、远程监控、预警监管、智能分析等功能于一体的财务信息化管理系统,实现科学事业单位财务管理的规范化、网络化、一体化。文章从预算执行、财务审批、会计档案、内部审计、决算评价五个方面来讨论会计信息化对科学事业单位的内部财务控制的影响。
Accounting information management platform, that is, through the network of information technology and financial software in close conjunction with the existing computerized accounting innovation and exploration, the establishment of a set of budget control, online approval, financial accounting, remote monitoring, early warning regulation, intelligence Analysis and other functions in one of the financial information management system to achieve scientific institutions financial management standardization, networking and integration. The article discusses the impact of accounting informatization on the internal financial control of scientific institutions from the aspects of budget execution, financial approval, accounting files, internal audit and final account evaluation.