摘要
目前,我国高等教育发展极为迅速,各高校也在积极地扩大教学规模。在此过程中,高校财务部门的业务量有了显著的增加,由此也出现了财务报销时间长、财务人员供给不足等问题。究其原因,报销难主要是由于现有财务报销流程无法满足与日俱增的业务需求。为了解决这一问题,高校必须就现行财务报销流程进行升级优化,尝试运用互联网技术以实现财务报销智能化发展,从而切实提高财务管理水平。基于此,笔者就高校财务报销流程优化展开深入的探讨分析,在高校财务报销流程现状及存在问题的基础上,借助互联网技术构建账前预审、报销过程智能化的财务报销机制,以期为提高财务报销工作效率提供参考。
Nowadays,China’s higher education is developing very rapidly,and the colleges and universities are also actively expanding the teaching scale.In this process,the business volume of the financial department of colleges and universities has also increased significantly,which also extended a series of problems such as long financial reimbursement time,insufficient supply of financial personnel.The reason is that the difficulty in reimbursement is mainly because the existing financial reimbursement process cannot meet the increasing business needs.In order to solve this problem,colleges and universities must upgrade and optimize the current financial reimbursement process,and try to use the Internet technology to realize the intelligent development of financial reimbursement,so as to effectively improve the level of financial management.Based on this,the author analyzes the university financial reimbursement process optimization in-depth,understands the university financial reimbursement process and the status of the existing problems,using Internet technology to build account preaudit,the whole process of intelligent financial reimbursement mechanism to improve the efficiency of financial reimbursement work in colleges and universities.
作者
王文方
刘鑫
Wang Wenfang;Liu Xin(Jinzhou Medical University,Jinzhou 121002,China)
出处
《锦州医科大学学报（社会科学版）》
2024年第1期101-103,共3页
Journal of Jinzhou Medical University(Social Science Edition)
基金
辽宁省教育科学“十四五”规划2022年度立项一般课题“财务成本核算服务高校教学高质量发展的实践研究”(编号:JG22DB280)的研究成果。
关键词
财务智能化
高校财务报销
报销流程
升级优化
问题分析
financial intelligence
expense reimbursement at university
reimbursement process
upgradation and optimization
problem analysis
