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随着社会主义市场经济体制的建立和不断完善,高等学校已逐渐投身市场经济中成为法人主体,进行自主办学。在面对高等教育事业快速发展的新形势下,高校财务前台报账管理也同样面临新的挑战,本文分析了高校财务前台报账管理中存在问题的现状及原因,主要反映在前台人员的工作激情、沟通效率、报账流程、信息化建设及财务人员综合素质等方面。并提出对前台人员实行内部激励机制与财务网络信息化,从而提高高校财务前台报账管理水平。
With the establishment and continuous improvement of the socialist market economic system, colleges and universities have gradually joined the market economy to become legal entities and run their own schools. In the face of the rapid development of higher education in the new situation, college financial front desk reimbursement management also face new challenges. This paper analyzes the status quo and reasons for the problems existing in college financial statements reimbursement management, mainly reflected in the front desk staff’s work passion, Communication efficiency, reimbursement process, information technology and overall quality of financial officers and so on. And put forward the implementation of the internal staff incentive mechanism and the financial network information, so as to improve the management of the university’s financial front desk reimbursement.