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随着高校规模的不断扩展和校区之间的不断融合,相关的资金来源渠道越来越多,财务工作的业务量也不断加大。网上预约报账因为其在财务核算和资金来往方面的快捷高效,成为高校财务改革的重点和难点,高校纷纷推进网上预约报账的财务改革管理,并取得了一定的成果。当前,网上预约报账也存在一定的问题,如预算管理中的财务预约、报账申请单实现一站式处理、网上经费审批的安全问题、财务软件的进一步升级等。文章就网上预约报账在高校实施的背景、好处、存在问题进行了分析,并提出网上预约报账的改进措施。
With the continuous expansion of the scale of colleges and universities and the continuous integration between the campuses, more and more channels for the sources of funds are involved and the volume of business in the financial field is also constantly increasing. Online booking reimbursement has become the focus and difficulty of financial reform in colleges and universities because of its quick and efficient financial accounting and financial transactions. Colleges and universities have promoted the financial reform management of online booking reimbursement, and achieved some results. At present, there are some problems in online booking reimbursement, such as financial reservation in budget management, one-stop processing of reimbursement application form, security of online funds approval and further escalation of financial software. The article analyzes the background, benefits and existing problems of online booking reimbursement in colleges and universities, and puts forward the improvement measures of online booking reimbursement.