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网络化和信息化共同作用下,科研事业单位跟随企业制会计制度改革,逐步开始会计信息化建设。科研事业单位会计信息化建设可有效改善其财务会计工作环境,大大提升其工作效率,然而其发展还处于逐渐完善阶段,存在一定不足。本文简单介绍科研事业单位会计信息化建设的内涵和基本特征,分析其发展过程中面临的主要问题,最后就如何加强科研事业单位会计信息化建设提出对策。
Under the joint action of networking and informationization, the research institutes follow the reform of the accounting system of enterprise system and gradually start the construction of accounting information. The construction of accounting information in scientific research institutes can effectively improve their financial and accounting work environment and greatly enhance their working efficiency. However, their development is still in a gradual improvement stage with some deficiencies. This article briefly introduces the connotation and basic characteristics of the accounting information construction of scientific research institutions, analyzes the main problems in the process of its development, and finally puts forward countermeasures on how to strengthen the accounting information construction of scientific research institutions.