论文部分内容阅读
事业单位是依靠国家资产和资金成立运营的公共组织,承担着政府在科技、教育、文化、卫生等领域的社会服务职能。事业单位不以盈利为目的,但需要利用国家投入向社会提供服务,因此对其评价指标包括资金投入效率以及服务效率。我国事业单位数量和从业人员规模巨大,消耗的资金投入占政府财政收入的近三分之一。因此,事业单位的经营情况需要受到国家和社会的监督,特别是在当下社会化监督呼声日益高涨,社会化监督手段不断出新的形势下,事业单位应顺应政府职能转变的趋势,通过财务信息化和网络化,配合社会化监督的要求。本文从社会化监督的角度,分析了事业单位的会计信息信息化和网络化,探讨了大数据共享平台的建设意义及思路。
Institutions are public organizations that rely on state assets and funds to set up operations and assume the government’s social service functions in the fields of science, technology, education, culture and public health. Institutions not for profit purposes, but the need to use state investment in providing services to the community, so its evaluation indicators include capital input efficiency and efficiency of service. The number of institutions in our country and the size of employees are huge, and the funds invested have accounted for nearly one third of the government revenue. Therefore, the operating conditions of public institutions need to be supervised by the state and the society. Especially under the current situation of increasingly socialized supervision and constantly renewed means of social supervision, public institutions should follow the trend of the transformation of government functions, And network, with the requirements of social supervision. From the perspective of social supervision, this paper analyzes the information and network of accounting information in public institutions, and discusses the construction significance and ideas of the big data sharing platform.