目前,高等职业教育事业蓬勃发展,信息时代不断进步,随着高校教育经费的大幅度增加,其收入来源呈现多样化趋势,职业高校财务管理呈现出复杂化和多元化的特点。随之而来的是高校财务报账工作越来越难以高效进行,所以解决报账难的问题变成了高校财务问题中的重中之重。 At present, the career of higher vocational education is flourishing, and the information age is improving. With the increase of funding for higher education, the sources of income are diversified. The financial management in vocational colleges shows the characteristics of complexity and diversification. What followed was that the work of financial reimbursement in colleges and universities was becoming more and more difficult to carry out effectively. Therefore, the solution to the problem of reimbursement became the top priority in the financial problems of colleges and universities.