首页|加强行政事业单位会计信息化水平的思考——基于预算管理一体化背景

加强行政事业单位会计信息化水平的思考——基于预算管理一体化背景

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2021 年以来,财政部开始在全国范围推行预算管理一体化,促进行政事业单位会计管理标准化、系统化和流程化,目的在于提高行政事业单位会计工作效率.从管理系统的功能与特点上看,预算管理一体化能对行政事业单位的会计信息化工作产生积极推动作用.但受制于使用者能力与系统本身的不足,预算管理一体化也存在改进空间,需从完善会计核算功能、加强业财融合、强化大数据运用分析、加强财会监督效能等方面入手,提升行政事业单位会计信息化管理水平.
Thoughts on Strengthening Informationization Level of Accounting in Administrative Institutions:Based on Background of Integrated Budget Management
Since 2021,the Ministry of Finance has begun to promote the integration of budget management nationwide,promoting the standardization,systematization,and proceduralization of accounting management in administrative institutions,with the aim of improving the efficiency of accounting work in administrative institutions.From the perspective of the functions and characteristics of the management system,the integration of budget management can have a positive promoting effect on the accounting informatization work of administrative institutions.However,due to the limitations of user capabilities and the system itself,there is still room for improvement in the integration of budget management.It is necessary to start by improving accounting functions,strengthening the integration of business and finance,enhancing the application and analysis of big data,and strengthening the efficiency of financial and accounting supervision to enhance the level of accounting information management in administrative institutions.

budget management integrationadministrative institutionsaccounting informatization management

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福建省数字经济发展促进中心 福建 福州 350003

预算管理一体化 行政事业单位 会计信息化

2024

龙岩学院学报
龙岩学院

龙岩学院学报

影响因子:0.192
ISSN:1673-4629
年,卷(期):2024.42(6)