基于财务云平台的收支管理内部控制优化研究——以重庆海事局为例

发布时间：2018-02-21 07:04

本文关键词： 收支管理云会计财务云平台重庆海事局内部控制　出处：《会计之友》2017年18期 　论文类型：期刊论文

【摘要】：大数据、云会计、移动互联网等技术的应用为重庆海事局财务云平台的构建提供了良好的技术环境,也对其收支管理内部控制产生了较大的影响。在分析重庆海事局收支管理内部控制现状及其存在的未与金蝶K3账务处理系统对接导致控制流程不完善、票据识别控制体系不完善、原始票据管理控制方式单一等问题的基础上,结合《行政事业单位内部控制规范(试行)》,从对接金蝶K3账务处理系统、票据识别控制体系、原始票据管理控制方式、财务云大数据技术应用等方面提出了财务云平台的收支内部控制流程优化建议与改进措施。
[Abstract]:The application of big data, cloud accounting, mobile Internet and other technologies has provided a good technical environment for the construction of the financial cloud platform of Chongqing Maritime Bureau. It also has a great influence on the internal control of its revenue and expenditure management. In the analysis of the present situation of the internal control of revenue and expenditure management of Chongqing Marine Bureau and the existence of not docking with Kingdee K3 account handling system, the control process is not perfect. On the basis of imperfect bill identification control system and single management and control mode of original bill, combined with the Internal Control Standard of Administrative Institution (trial), the paper starts from the docking of Kingdee K3 account processing system, bill identification control system, and so on. In the aspects of management and control mode of original bill, application of financial cloud big data technology, and so on, the paper puts forward some suggestions and improvement measures for optimizing internal control flow of revenue and expenditure of financial cloud platform.
【作者单位】：重庆理工大学会计学院;重庆理工大学云会计大数据研究所;重庆海事局;
【基金】：重庆海事局财务云平台建设与大数据决策咨询项目(2016Q156)
【分类号】：F810.6

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