摘要
针对我国高校使用财务数据共享模式还处于起步阶段的现状,通过文献综述、描述性研究、数据比对等方法,以期给引入财务数据共享模式遇到问题的高校提供可操作性建议。高校在全面实行政府会计双重核算的新形势下,需要进一步整合跨部门业务流程,优化资源配置,推进数据共享模式建设。
The model for the sharing of financial data in our universities is still in its infancy.The paper discusses the problems and countermeasures by means of literature review,descriptive research and data comparison in order to offering suggestions for universities that encounter problems in the introduction of such model.Under the new situation of government double accounting,universities need to further integrate cross-departmental business process,optimize resources allocation and promote the construction of data sharing models in their efforts to implement the dual accounting policy.
作者
刘晓远
金庆学
LIU Xiaoyuan;JIN Qingxue(School of Accounting,Anhui Business Vocational College,Hefei,Anhui,230041,China;School of Electronic Information and Electrical Engineering,Hefei Normal University,Hefei,Anhui,230009,China)
出处
《宁波工程学院学报》
2020年第2期76-81,共6页
Journal of Ningbo University of Technology
基金
安徽省教育厅自然科学项目(KJ2018A0877)
安徽省教育厅省级质量工程教学研究项目(2017mooc028)。
关键词
高校
财务
数据共享
对策
university
finance
data sharing
countermeasure
