摘要
随着非营利组织经营与管理模式的改革,其收入渠道、评价标准、风险构成、成本核算方法等都在快速变化,传统财务系统因无法适应而面临淘汰。结合非营利组织的发展,探讨了新财务系统在智能化方面最有价值的发展方向:项目管理智能化;成本核算智能化;风险预警智能化;辅助决策智能化;内部控制智能化;管理智能化;并给出了每一个方向的思路与关键点。
With the management and operating pattern reformation of non-profit organizations, the income channel, the evaluation criteria, the risk constitution, the cost accounting method and so on are changing rapidly. The tradition financial system is unable to adapt. The elimination must arrive sooner or later. With the development of non-profit organizations, the paper discusses the most valuable aspects of intelligent development of new financial system, including： project management intelligent; costing intelligent; risk early-warning intelligence, decision-making intelligent; internal control intelligent. Methods and requirements of each direction are given in detail.
出处
《河北省科学院学报》
CAS
2008年第4期30-32,共3页
Journal of The Hebei Academy of Sciences
基金
河北省科学技术研究与发展计划项目(064072224D-3
07213597)
关键词
财务软件
项目管理
风险预警
成本核算
Financial software
Project management
Risk early warning
Cost accounting
