摘要
在信息化发展的浪潮之下,高校利用信息化技术推进财务工作建设是当前工作的重中之重。针对重核算、轻内控的薪资工作,本文在介绍信息化条件下加强薪资内控工作的重要性的基础上,分析目前存在的不足,提出从意识方面加强风险认识,从手段方面建立控制体系,从技术方面提升基础设施三项对策,尝试通过信息化平台的构建,打通各个部门间的沟通壁垒,实现各方面的信息畅通交流,以提升薪资内控管理工作。
With the development of information technology,the use of information technology to promote the effectiveness and efficiency of finance work is currently the top priority.This article introduces the im⁃portance of strengthening internal control of payroll management with the information technology,analyses the disadvantages of current situation and put forward three ways including enhancing risk awareness at the area of consciousness,establishing control system at the area of method,and improving the infrastructure at the area of technology.The information platform can be established to break the communication barriers between different departments and to realize the information exchange smoothly in all aspects,so that the payroll internal control management can be improved.
作者
潘源源
PAN Yuan-yuan(Finance&Planning Department,Wenzhou Polytechnic,325025,Wenzhou,Zhejiang,China)
出处
《特区经济》
2022年第3期141-144,共4页
Special Zone Economy
基金
温州职业技术学院院级一般项目课题编号(WZY2019037)。
关键词
信息化
薪资管理
内部控制
Informatization
Payroll Management
Internal Control
