摘要
为解决传统高校财务报销方式难以满足智能化时代财务管理要求的问题,智能报销已是大势所趋。以区块链技术为高校报销改革提供技术支持,通过ESIA分析法优化财务报销流程,并基于区块链技术重构高校财务报销系统,以弥补现有财务报销的滞后,提出应在硬件设备、复合型人才、网络安全、法律制度4个方面保障高校智能报销的落地实施,为未来高校财务从信息化到智能化改革提供新的解决思路。
The traditional financial reimbursement method of colleges is difficult to meet the requirements of financial management in the intelligent era,and intelligent reimbursement is a general trend.Blockchain technology was used to provide technical support for financial reimbursement in colleges and universities.ESIA analysis method was used to optimize the financial reimbursement process,and the financial reimbursement process was reconstructed based on blockchain technology.The financial reimbursement system of colleges and universities at six levels of application layer,contract layer,network layer,storage layer,security layer and management layer was constructed to make up for and improve the lag of traditional financial reimbursement in colleges and universities.It was proposed that the implementation of intelligent reimbursement in colleges and universities should be guaranteed in four aspects:hardware equipment,compound talents,network security and legal system,so as to provide new solutions for the future financial reform of colleges and universities from informatization to intelligence.
作者
姚丹
李颖
王华
YAO Dan;LI Ying;WANG Hua(Department of Finance,Wuhan University of Technology,Wuhan 430070,China;不详)
出处
《武汉理工大学学报(信息与管理工程版)》
CAS
2024年第4期651-657,共7页
Journal of Wuhan University of Technology:Information & Management Engineering
关键词
区块链
高校报销
智能报销
去中心化
ESIA分析法
blockchain
college and university reimbursement
smart reimbursement
decentralization
ESIA analytics