摘要
文章主要论述了当前形势下，科研单位财务管理的内容、重要性及会计电算化是加强财务管理，提高经济效益的必要手段，是会计工作的发展方向，并以实例说明会计电算化在财务管理中是如何运用的。最后指出人才是关键，只有既懂会计业务又具备一定的电子计算机知识的人，才能逐步推动会计电算化的进程和提高会计电算化水平。
The important contents of the financial management in scientific research institutes given in the said paper.The accounting computerization is the necessary method to strengthen the financial management and to raise the economy efficieney.Thus, it is the main direction for those institutes to develop the accounting computerization. Some examples have ben shown in the paper. The author has pointed out that the persons who are familiar with both accounting business and computer science are very necessary for promoting the accounting computerization.
出处
《农业科技管理》
1997年第9期34-36,共3页
Management of Agricultural Science and Technology
