【作者】 陈刚；

【导师】 左保河； 杨新章；

【作者基本信息】 华南理工大学 ， 软件工程， 2015， 硕士

【摘要】 随着高等教育事业的蓬勃发展、高等学校的经济业务和收支规模日趋繁杂庞大、经费总量不断增加、资金来源也日趋多元化,高校财务部门承担着越来越重的任务,面临着越来越多的挑战,高校财务报销是高校财务管理中一项基础性的工作,该项业务种类繁杂、手续烦琐、涉及面广、政策性强,在高校财务核算中占有相当重的比重,是会计核算各项经费支出的第一步,也是关键的一步。它关系到高校财务处理的效率,而会计人员编制相当有限,不少高校出现了财务信息管理不够完善、报销难的问题。因此对高校财务报销方式的探索及改革,具有非常重要的现实意义。对此国内外高校也提出并实现了许多基础性与建设性的方方案,本文也探讨了这些问题,本文就当前高校财务报销审核中存在的一些问题分析形成原因,并试着提出相关对策与建议。本文将拟采用先进的信息和网络技术,建设一套包括网上填报报销单、报销业务审批、报销单实物物流管理、项目授权管理、自动生成会计凭证、报销表单自定义、报销流程管理、报销结果反馈的新一代高校网上报销服务和管理平台,通过网络传递报销数据,向广大高校师生员工提供网上填报报销事宜的服务,减少排队等候时间,改变传统的面对面报销为不见面报销方式,并可自动生成会计凭证,协助高校财务部门解决“报账难”问题,提升高校财务服务水平和管理、工作效率。更多还原

【Abstract】 With the vigorous development of the cause of higher education, colleges and schools of business and the economy of scale of revenue is becoming more and more complex, increasing amount of funding, funding sources are becoming more and more diversified, financial department in Colleges and universities bear the increasingly heavy task, facing more and more challenges, colleges and universities financial reimbursement is the basic work of the financial management in Colleges and universities, the business are numerous and diverse, cumbersome procedures, involving a wide range, the policy is strong, occupies a very heavy proportion in financial accounting of colleges and universities, is the first step in the accounting of expenditures, but also the key step. It is related to the efficiency of financial management in Colleges and universities, and accounting personnel system is quite limited, many colleges and universities have appeared the problem of financial information management is not perfect, the reimbursement is difficult. So it has very important practical significance to explore and reform the way of financial reimbursement in Colleges and universities. This paper also puts forward and realizes a lot of basic and constructive scheme, this paper also discusses the problems, this paper analyzes the formation reasons of the problems in the current college financial reimbursement, and tries to put forward the relevant countermeasures and suggestions.This paper intends to use the advanced information and network technology, the construction of a set of online reporting reimbursement, reimbursement approval, reimbursement of real business logistics management, project authorization management, automatic generation of accounting vouchers, reimbursement, reimbursement form defined process management, reimbursement results feedback of a new generation of the online reimbursement service and management platform, transfer reimbursement the data through the network, providing online reporting service reimbursement to the majority of college students and staff, reduce waiting time, change the traditional face to meet expenses reimbursement methods, and can automatically generate the accounting documents, assist financial department in Colleges and universities to solve the "reimbursement difficult" problems, improve the level of university financial services and management, work efficiency.更多还原