试论高等学校财务管理信息化的建设

文章从高等院校如何综合利用现代信息技术,在会计电算化的基础上,将会计和管理等数据信息优化整合,从合理运用和有效管理的角度,介绍了高校财务管理信息化建设的意义;当前高校财务管理信息化建设存在的主要问题;财务管理信息化建设的总体思路、对策和建议等问题。指出财务管理信息化强化了高校财务管理工作,是高校财务工作的制度创新、理念创新、技术创新和管理创新。

On the Construction of Financial E-Management in Colleges and Universities

From the viewpoints of how colleges and universities synthetically optimize and integrate as well as utilize the modern information technology, how to reasonably handle and efficiently manage the information, the paper discusses such topics as the importance of e-management in colleges and universities, the foundation and the precondition of the realization, the current main problems in the construction, models and processes, etc.