121. Encourages the continuing development of harmonized approaches such as the adoption of the International Public Sector Accounting Standards, the standardization of audit definitions and ratings and the harmonized approach to cash transfers, calls upon the United Nations funds, programmes and specialized agencies to further harmonize and simplify their business practices, and recognizes the importance of harmonizing human resources management, enterprise resource planning systems, finance, administration, procurement, security, information technology, telecommunications, travel and banking, and of making use of information and communications technologies to the fullest extent possible in order to reduce travel costs and other recurring communications costs;
121. 鼓励继续制定统一办法，如采用《国际公共部门会计准则》，实现审计定义和评级的标准化，采取统一的现金转账办法，吁请各基金、方案和专门机构进一步协调和简化其业务做法，认识到统一人力资源管理、企业资源规划系统、财务、行政、采购、安保、信息技术、电信、差旅和银行业务的重要性，并尽可能利用信息和通信技术来减少差旅费和其他经常性通信费用；