摘要
高校实现无现金结算,是对资金结算方式的一种创新,是避免现金在流转中存在的风险和提高财务工作效率的重要举措,这对高校提高财务管理水平有着重要的现实意义。文章主要阐述了高校传统的资金结算方式存在的弊端和实施无现金结算的好处,分析了高校推行"报账通"无现金结算系统的可行性和推行该系统应注意的问题。
Non-cash settlement is an innovation of financial settlement in universities.It is an important measure to avoid risks in fund flow and to improve financial work efficiency.So it has practical significance to increase financial management level in the universities.The paper mainly illustrates the disadvantages of traditional cash settlement and advantages of non-cash settlement in the universities,analyzes the practicability of having non-cash settlement system and some problems in practicing the system in YCIT.
出处
《盐城工学院学报（社会科学版）》
2011年第1期47-49,58,共4页
Journal of Yancheng Institute of Technology（Social Science Edition）
基金
江苏省教育厅高校哲学社会科学基金项目(09SJA630008)
关键词
高校
无现金结算
财务管理
university
non-cash settlement
financial management
