陕西省林业事业单位财政云会计核算系统应用存在的问题及对策  

Shaanxi Financial Cloud Accounting System-Problems and Countermeasures

作　　者：刘荣 吴逊涛 LIU Rong;WUXun-tao(Shaanxi Niubeiliang National Nature Reserve Administration, Xi 'an, Shaanxi 710100;Shaanxi Taibai Mountain National Nature Reserve Administration, Yangling, Shaanxi 712100)

机构地区：[1]陕西牛背梁国家级自然保护区管理局,西安710100 [2]陕西太白山国家级自然保护区管理局,陕西杨凌712100

出　　处：《陕西林业科技》2021年第5期115-117,共3页Shaanxi Forest Science and Technology

摘　　要：为进一步规范林业财务管理,提升林业会计信息质量,完善陕西财政云会计核算系统,根据实践经验与体会,总结了林业事业单位应用陕西财政云会计核算系统存在会计科目与《政府会计制度》要求不一致,凭证模板不完善,决算报表、部门财务报告功能尚未开发,系统运行缓慢,自有项目凭证编制复杂,明细账核算与查询笼统,难以精细查询等问题,应从完善应用系统、提升操作技能等方面改进林业行政事业单位应用陕西财政云会计核算系统状况。In order to fully implement the government accounting standards system,the Provincial Department of Finance decided to promote the application of Shaanxi financial cloud accounting system in budget units of the whole province.The problems with the application were found,such as,accounting items inconsistence with the handbook of government accounting,template of accounting incomplete,lack of functions in making final accounting statements and financial report,operation quite slow,subsidiary accounts search same as general search,etc.Countermeasures were developed regarding the system upgradation and operation improvement to make financial cloud accounting system more efficient and effective.

关 键 词：会计制度 云会计核算系统 林业行政事业单位 问题 陕西省 

分 类 号：F812.3[经济管理—财政学]