摘要
当前数字经济发展之势迅猛,随着社会建设数字化智能化运转,数字化转型对会计信息化发展带来强烈冲击。新会计法将会计信息化首次写入法律,其后发布的一系列工作规范从会计工作的各个角度为会计信息化实践提供现实方向。本文基于数字化转型背景,以科研经费管理为主要业务流,探究科研院所会计信息化实践的可行方案,为贯彻落实新会计法提供现实参考方案。
The current trend of digital economy development is rapid.With the digital and intelligent operation of social construction,digital transformation has a strong impact on the development of accounting informatization.The new Accounting Law has written accounting informatization into the law for the first time,and a series of work norms issued afterwards provide practical directions for accounting informatization practice from various perspectives of accounting work.Based on the background of digital transformation,this article explores feasible solutions for accounting informatization practices in research institutes with research fund management as the main business flow,providing a practical reference for implementing the new Accounting Law.
作者
江孜涵
ZIHAN JIANG(CEPREI)
出处
《工信财经科技》
2024年第6期33-42,共10页
Review of Financial & Technological Economics
关键词
新会计法
科研院所
会计信息化
new Accounting Law
research institutes
accounting informatization
