计算机和数字化的普及使得会计电算化成为事业单位会计管理工作的必然趋势,会计电算化对事业单位的会计信息处理、数据核算、信息存储都有重要作用。目前我国事业单位的会计电算化已经取得了很大的进步,总体而言,其中还存在着内部控制理念陈旧、财务数据分析能力应用不足、信息安全管理意识薄弱、财务系统职责分离存在冲突等问题,为了完善事业单位的会计理论与技术,必须针对这些问题,提出相应的改革措施,因此,本文在分析这些问题的基础上,提出了更新内部控制理念、提高财务数据分析能力、增强信息安全管理意识、合理统筹财务系统职责分离等发展建议。 The popularization of computer and digitization makes accounting computerization become the inevitable trend of accounting management in public institutions. Accounting computerization plays an important role in accounting information processing, data accounting and information storage in public institutions. At present, great progress has been made in accounting computerization in public institutions in China. Generally speaking, there are still obsolescence of internal control concepts, inadequate application of financial data analysis capabilities, weak awareness of information security management and conflicts in the segregation of responsibilities of financial systems Problem, in order to improve the accounting theory and technology of public institutions, we must put forward corresponding reform measures in view of these problems. Therefore, based on the analysis of these problems, this paper proposes to update the concept of internal control, improve the ability of financial data analysis and enhance information security Management awareness, reasonable co-ordination of financial system responsibilities such as the separation of development proposals.