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我国行政事业单位进行财务信息化建设,从简单核算、局部管理已经发展到与电子政务有机融合的财务管理全面信息化阶段。但是在具体的实践中,建设还是不能规避和忽视风险问题。基于风控视角,本文将分析行政事业单位财务信息化建设面临的主要风险,并指出若干推动行政事业单位财务信息化建设的有效途径。
China’s administrative institutions for the construction of financial information, from simple accounting, local management has been developed and integrated e-government financial management of a comprehensive information stage. However, in specific practice, construction still can not avoid and ignore the risk issue. Based on the risk control perspective, this article will analyze the major risks facing the financial information construction of administrative units, and point out some effective ways to promote the construction of financial information of administrative units.