A高校财务共享服务中心财务报销管控研究

发布时间：2018-05-19 08:56

本文选题：高校 + 财务报销　；参考：《重庆理工大学》2017年硕士论文

【摘要】：国家财政对于高校科研与教学活动支持、企业科研经费资金支持、各类奖学金及校友基金会成立,高校经费日益显著增长,导致高校财务支出日益复杂化。财务报销需求增加、财务报销质量难以控制,财务报销业务手续繁琐、涉及面广、政策性强,高校财务报销又是高校财务核算活动中最为关键的一步。由于财务信息系统管理不够完善,采用人工报账方式,导致财务沟通成本较高,难以实现财务报销管控。本文以A高校为研究对象,了解A高校财务报销工作中存在的问题。顺应信息化技术进程的发展,构建高校管理会计信息系统可持续发展观,需要在A高校建立一个良好数据信息循环与沟通的信息机制。利用云计算等信息技术,探讨建立高校财务共享服务中心财务报销管控的可行性。设计A高校财务报销框架结构、设计系统体系结构设计、设计报销流程、设计功能模块。进行云计算的高校财务共享服务中心财务报销管控可行性评估,提出在A高校实施财务共享服务费用报销管控。推动高校财务报销现代化、提高报销工作效率、降低财务成本,推动高校信息化发展与时俱进。
[Abstract]:The state finance supports the research and teaching activities of colleges and universities, the funds for scientific research of enterprises, the establishment of various kinds of scholarships and alumni foundations, and the funds of colleges and universities are increasing day by day, which results in the financial expenditure of colleges and universities becoming more and more complicated. The demand for financial reimbursement is increasing, the quality of financial reimbursement is difficult to control, the business procedures of financial reimbursement are complicated, covering a wide range, and the policy is strong, and the financial reimbursement in colleges and universities is the most critical step in the activities of financial accounting in colleges and universities. Because the management of financial information system is not perfect, it is difficult to realize the control of financial reimbursement because of the high cost of financial communication. This paper takes A university as the research object to understand the problems existing in the financial reimbursement work of A university. According to the development of information technology and the sustainable development view of university management accounting information system, it is necessary to establish a good information mechanism of data information circulation and communication in A university. Using cloud computing and other information technology, this paper discusses the feasibility of establishing financial reimbursement control of university financial sharing service center. Design A university financial reimbursement frame structure, design system structure design, design reimbursement process, design function module. In order to evaluate the feasibility of financial reimbursement control in the financial sharing service center of colleges and universities with cloud computing, this paper puts forward the implementation of financial sharing service expense reimbursement control in A university. Promote the modernization of college financial reimbursement, improve the efficiency of reimbursement work, reduce financial costs, and promote the development of information technology in colleges and universities with the times.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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