摘要
“报账难”一直是高校财务管理热门话题,高校传统报账模式存在传递报账单据久,退单率偏高;报账流程繁琐,单据签字时间长;付款环节较慢,反馈不及时;对财务服务满意度不高等特点,已不适应现代财务管理的需求。本文以N学院的财务报账模式为研究对象,分析财务报账过程中存在的问题及产生的原因,结合该校实际情况,提出完善不受场地限制,降低退单率;简化报账流程,缩短签字时长;实现校银合作,短信通知到位等系统设置要求,构建多平台线上线下协同的高校财务报账系统设计与应用研究。实现系统应用后,将实现标准化流程跟踪,原始数据存储备查,财务审核通过的单据直接生成凭证、核算,减少数据错误率、提高做账效率,报账人员实时查询、无等候报账,形成多平台线上线下协同的互联网报账模式,实现财务信息化。
“Difficult account payment” has always been a hot topic in the financial management of colleges and universities. In the traditional payment mode of colleges and universities, it takes a long time to pass the payment documents, and the return rate is high;the accounting process is complicated, and the signing time of documents is long;payment link is slow, feedback is not timely;the characteristics of low satisfaction with financial services have not adapted to the needs of modern financial management. This paper takes the financial reimbursement mode of N College as the research object, analyzes the problems existing in the process of financial reimbursement and the causes. Combined with the actual situation of the school, it proposes to improve the situation without site restrictions and reduce the return rate;simplify the account submission process and shorten the signing time;realize the system setting requirements such as school-bank cooperation, SMS notification in place, etc., build a multi-platform online and offline collaborative university financial account system design and application research. After the implementation of the system, standardized process tracking will be realized, original data will be stored for reference, the documents passed by financial audit directly generate vouchers and accounting, data error rate will be reduced, accounting efficiency will be improved, accounting personnel will query in real time, no waiting for payment, and Internet payment mode of multi-platform online and offline collaboration will be formed to realize financial informatization.
出处
《社会科学前沿》
2023年第7期4131-4139,共9页
Advances in Social Sciences
