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随着高等学校财务制度的不断演变,核算难度逐步加大,如何做好高校财务核算报账工作,从而实现保民生、保运行、保发展的各项目标,为学校发展保驾护航成为目前当下各大高校亟须解决的首要问题。笔者就湖南省某地方高校财务核算报账运行方面存在的若干问题为切入点,主要从结算方式、科研经费管理、制度量化、网报执行、内控构建五个方面展开分析和研究,从而探寻规范财务核算审批流程,精简财务报销手续,方便快捷服务教职员工的途径和对策。
With the continuous evolution of the financial system in colleges and universities, accounting difficulty gradually increased, how to do a good job in university financial accounting and reimbursement work, so as to achieve the people’s livelihood, insurance and insurance, development and protection of the goals for the development of the school escorting the current moment The most important problem to be solved urgently in colleges and universities. The author analyzes some problems in the operation of financial accounting in a local university in Hunan province. It mainly analyzes and studies five aspects of settlement method, management of scientific research funds, system quantification, execution of newspapers and internal control, Accounting approval process, streamline financial reimbursement procedures, convenient and efficient ways to serve staff and countermeasures.