会计信息化下合并高校会计基础工作规范探析  

作　　者：齐艾玲[1,2] 鲁永雎 

机构地区：[1]山东第一医科大学 [2]山东泰山旅游集团有限公司

出　　处：《中国乡镇企业会计》2021年第10期110-111,共2页

基　　金：山东省社科规划研究项目“会计信息化条件下的会计基础工作规范研究”的阶段性成果。

摘　　要：教育资源优化、深化科教融合、教研医协同发展促进院所间合并,合并后高校异地办学,人员调整幅度大、财务建制适度独立、规章制度不统一、收支期间不匹配,数据无法互联互通,信息平台功能受限,本文从信息化发展历程引入会计信息化对合并高校会计基础工作规范影响,分析合并高校会计基础工作规范现状及存在问题,提出加强对财务人员和部门报账员的培训,构建财务共享中心,研发对多部门开放端口模块,规范网络手段下会计信息数据安全性。Optimizing educational resources,deepening the integration of science and education,and coordinating the development of teaching,research and medicine has promoted the merger of institutions.After the merger,colleges and universities run schools in different places,with large staff adjustments,moderate financial independence,inconsistent rules and regulations,and mismatch between revenue and expenditure periods.Data cannot be interconnected,and information platform functions are limited.This paper introduces the influence of accounting informationization on the basic accounting work standards of merged universities from the development process of informatization,and analyzes the current status and existing problems of accounting basic work standards in merged universities.We propose to strengthen the training of financial personnel and departmental accountants,build a financial sharing center,develop open port modules for multiple departments,and standardize the security of accounting information and data under networks.

关 键 词：会计信息化 合并高校 会计基础规范 

分 类 号：G647.5[文化科学—高等教育学]