| 信息技术条件下高校资金结算方式的改变 |
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| 引用本文： | 康健.信息技术条件下高校资金结算方式的改变[J].肇庆学院学报,2011,32(3):11-14. |
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| 作者姓名： | 康健 |
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| 作者单位： | 肇庆学院财务处,广东肇庆,526061 |
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| 摘 要： | 由于信息技术的产生及其在会计领域中的广泛应用,高校资金结算方式发生了改变。从现金结算到非现金结算,这是会计电算化的发展趋势,对创新财务管理手段,提高财务工作效率,避免现金流转中的风险具有重要的意义。
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| 关 键 词： | 信息技术 非现金结算 财务管理 |
Changes of Fund Settlement Methods with the Advancement of Information Technology in Higher Education Institutions |
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| KANG Jian.Changes of Fund Settlement Methods with the Advancement of Information Technology in Higher Education Institutions[J].Journal of Zhaoqing University (Bimonthly),2011,32(3):11-14. |
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| Authors: | KANG Jian |
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| Institution: | KANG Jian(Office of Finance Affairs,Zhaoqing University,Zhaoqing,Guangdong,526061,China) |
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| Abstract: | With the application of information technology in accounting areas,settlement methods in higher education institutions are being changed.The development tendency of computerized accounting is from cash settlement to non-cash settlement,which is of great significance in the innovation of accounting means,in the improvement of the efficiency of financial management and the elimination of risk in cash transaction. |
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| Keywords: | information technology non-cash settlement management of financial affairs |
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