摘要
随着科学事业单位对财务管理模式的不断创新,管理者对财务信息的要求在数量和效率方面有了较大提升。基于事件驱动设计的财务信息化系统突破了基于会计循环建立财务信息系统的传统思维,以事件信息为起点,以数据集约化和实时共享为核心理念,以共享数据库、云存储和信息系统整合等为技术手段,实时收集事件信息,通过数据处理等环节,使事件信息直接转化为财务信息,自动完成会计账务处理,实现业务流程与财务处理的一体化协同。文章阐述了事件驱动型财务信息化系统框架和特征优势,并探究其在科学事业单位的具体应用及存在的问题,最后结合实际应用情况提出建立和完善事件驱动型财务信息化系统的建议。
With the continuous innovation of financial management model in scientific research institutes,the requirement of financial information has been greatly improved in quantity and efficiency.The financial information system based on event-driven design breaks through the traditional thinking of financial information system based on accounting cycle,and it starts with event information,focuses on data intensification and real-time sharing,uses shared database,cloud storage and information system integration as technical methods,collects the event information in real time,and the event information is directly transformed into financial information,completes the automatic accounting,and realizes the integration and coordination of business processes and financial processing through the data processing and so on.This article expounded the framework and characteristic advantages of eventdriven financial information system,and explored the practical application and problems in scientific research institutes.Finally,it gives some recommendations on the establishment and improvement of event-driven financial information system.
作者
刘盛洁
陈欣
Liu Shengjie;Chen Xin(Institute of Agricultural Resources and Regional Planning,Chinese Academy of Agricultural Sciences,Beijing 100081,China)
出处
《农业科研经济管理》
2023年第4期1-4,9,共5页
Management for Economy in Agricultural Scientific Research
关键词
事件驱动型财务信息化系统
共享数据库
云存储
信息系统整合
event-driven financial information system
shared database
cloud storage
integration of information systems
