内控信息化背景下高校收费管理体系研究

University Fee Collecting Management System Under the Background of Internal Control Informatization

随着招生规模的不断扩大,高校收费项目逐渐增多,收费管理难度也日益加大。传统收费模式与大数据时代严重脱节,暴露出收费制度不完善、内部控制缺失、信息化管理技术落后、信息孤岛等问题,造成重复劳动、资源浪费和资金流失。要结合高校收费管理信息化在内部控制中的应用成效,科学分析高校收费管理现状和问题,强化风险控制、提升工作效率。通过规范制度管理、流程管理完善内部控制,通过收费流程设计完善收费管理机制,通过收费信息化体系重构和数据挖掘技术的应用,提出信息化收费系统的优化思路,逐渐形成基于内控信息化的高校收费管理体系,推进高校内部治理体系和治理能力现代化。

As the enlargement of enrollment scale,university pay items are gradually increasing and fee collecting manage⁃ment is getting more difficult.Traditional charge mode lags far behind from Big Data Era.It exposes problems like incom⁃plete charge systems,internal control deficiency,outdated informatization management technology,isolated information and so on,causing problems such as duplication of labor,wasting of resources and fund outflow.Combined with application results of university charge management informatization in internal control,problems can be solved by enhancing risk control and improving work efficiency.The internal control will be improved by normative systematic and process management.And charging management mechanism can be made perfect by the design of charging process.Through the charge system recon⁃stitution and data mining application,optimizing thought of informatization charge system will be suggested.With the above methods,the university fee collecting management system based on internal control informatization will be developed gradual⁃ly,which can promote university internal governance system and modernization of governance capacity.