摘要
本文首先构建高校政府会计信息系统的总体框架,并提出基于BPM (Business Process Modeling)方法构建的高校政府会计财务系统,自动实现政府会计要求的"平行记账"功能,规范政府会计记账行为,对进一步推进成本费用核算和全面绩效管理具有重要的现实意义。
This paper first constructs the overall framework of the university government accounting information system,and proposes the university government accounting and financial system based on BPM( Business Process Modeling) method,which automatically realizes the"parallel accounting"function according to the requirement from government accounters and regulates the behavior of government accouters. It has important practical significance for further promoting cost accounting and overall performance management.
作者
高芳
李恒
赵敬予
GAO Fang;LI Heng;ZHAO Jingyu(Harbin Institute of Technology,Planning and Finance Department,Harbin 150001,China)
出处
《智能计算机与应用》
2019年第6期118-120,共3页
Intelligent Computer and Applications
基金
2019年黑龙江省会计学会项目《政府会计制度下高校财务信息化建设研究》
关键词
BPM
政府会计
高校财务
财务信息化
BPM
government accounting
college finance
financial informatization
