基于财务云平台的国有资产管理内部控制优化研究——以重庆海事局为例

发布时间：2018-05-21 11:22

本文选题：财务云平台 + 重庆海事局　；参考：《会计之友》2017年20期

【摘要】：随着云会计、大数据等技术的发展,重庆海事局借助财务云平台加强国有资产的内部控制。以重庆海事局为例,在阐述重庆海事局国有资产管理内部控制现状的基础上,分析了目前存在的缺少资产购置预警、缺少资产使用动态信息、与外部系统联系不紧密以及大数据分析不够深入等问题,然后基于财务云平台,从系统机制建立、增加资产使用动态数据、建立与外部系统的数据接口以及完善大数据分析功能等方面提出了重庆海事局国有资产管理内部控制的优化和改进建议,以期为行政事业单位实施国有资产管理内部控制信息化建设提供理论参考与实务借鉴。
[Abstract]:With the development of cloud accounting, big data and other technologies, Chongqing Maritime Bureau strengthens the internal control of state-owned assets by means of financial cloud platform. Taking Chongqing Maritime Bureau as an example, on the basis of expounding the present situation of the internal control of state-owned assets management in Chongqing Maritime Bureau, the paper analyzes the lack of asset acquisition warning and the lack of dynamic information on the use of assets. Then based on the financial cloud platform, the system mechanism is established to increase the use of dynamic data of assets, such as the lack of close contact with external systems and the insufficient depth of big data analysis. In the aspects of establishing the data interface with external system and perfecting the function of big data analysis, this paper puts forward some suggestions for optimizing and improving the internal control of state-owned assets management in Chongqing Maritime Bureau. In order to provide theoretical reference and practical reference for administrative institutions to implement information construction of internal control of state-owned assets management.
【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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