A Probe into Issues on Accounting Computerization in & D Institutes
Hong Li · Yunnan Metallurgy · 1998
In view of the existing problems of accounting computerization in research and development institutes,the author points out: (1)splitting general and subsidiary accounts into two relatively independent sub -- systems; (2)abolishing the compulsively defined froms in internal accounting, and asking users for defining the forms according to their demands; (3)making proper division d responsibilities to control the risk caused by the centralization of the responsibilities; (4)strengthening training to develop the financial and accounting personnel to be qualified for both computerization and accounting.