科学事业单位电子凭证实践研究以A研究所为例

RESEARCH ON THE PRACTICE OF ELECTRONIC VOUCHERS IN SCIENTIFIC INSTITUTES —— TAKE INSTITUTE A AS AN EXAMPLE

关键词:  电子凭证  科学事业单位  数字化

Key words:  electronic certificate  scientific research institutes  digitization

摘要:

科学事业单位实施电子凭证，将打通报销入账最后一公里，实现业务、流程全面信息化，彻底将科研人员从财务报销与审计档案调阅等事务性工作中解脱出来。文章在财政部电子凭证数据标准试点工作背景下，通过分析A研究所现状，拟形成覆盖机制建设、系统建设、实际操作的具有借鉴意义的电子凭证应用路径，助力科学事业单位单位会计无纸化实施，推动会计数字化建设。

Abstract:

The implementation of electronic vouchers will open up the last mile of reimbursement, realize comprehensive informatization of the business and process, and completely free scientific research personnel from transactional work such as financial reimbursement and audit file retrieval. Under the background of the pilot work of electronic voucher data standard of the Ministry of Finance, this paper analyzed the current situation of A research institute, and was intended to form a referential application path covering mechanism construction, system construction and actual operation, so as to help the implementation of paperless accounting in scientific research institutes and promote the construction of accounting digitalization.