摘要
在现代信息技术不断发展的背景下,国有企业需要推动财务管理体系的现代化变革。财务管理信息化与传统的会计电算化具有一定的区别,其更加注重对业务流程的开发,将企业的内部资源与外部客户综合起来,进而为提升财务信息搜集和运用的有效性奠定良好基础。论文基于国有企业财务信息化的发展方向、重要性以及特点,针对其中存在的认知局限、管理体系局限、信息整合程度不高以及财务管理架构设计存在风险等问题,切实提出针对性的优化建议,以期更好地促进国有企业财务管理信息化水平的提升。
Under the background of the continuous development of modern information technology,state-owned enterprises need to promote the modernization of financial management system.There is a certain difference between financial management informatization and traditional accounting computerization.It pays more attention to the development of business processes and integrates internal resources and external customers,thus laying a good foundation for improving the effectiveness of financial information collection and application.Based on the development direction,importance and characteristic of the financial informatization of state-owned enterprises,in view of the existing cognitive limitations,management system limitations,information integration degree is not high as well as financial management architecture design risks and other problems,the paper puts forward targeted optimization suggestions,so as to promote the improvement of the level of financial management informatization of state-owned enterprises.
作者
吕振宁
LV Zhen-ning(Finance Department of Jinan Gangcheng Mining Co.,Ltd.,Jinan 250101,China)
出处
《中小企业管理与科技》
2021年第35期91-93,共3页
Management & Technology of SME
关键词
国有企业
核心竞争力
财务管理
信息化
state-owned enterprises
core competitiveness
financial management
informatization
