摘要
高校费用报销是指高校教职工在教学业务活动期间产生的费用,按规定程序提交审核部门审核、准确计算后报销实际发生费用的过程.该过程包含多个环节,如业务费用信息录入、计算、会计审核、职能部门审批、会计记账,支付、银行对账等.目前高校费用报销过程大多依赖于传统的线下纸质操作方式,并且财务部门所保存的信息数据也主要采用记账凭证的形式.因缺少费用颗粒化的非财务信息,导致数据提取、分析困难,影响了管理层决策的准确性和报账的及时性、业务真实性.智能费用报销可以建立一个高效、实时、安全的数据共享平台,让数据流动起来,为决策和监督提供数据分析的同时,解决费用报账的效率性、准确性、风险性.
The expense reimbursement of colleges and universities refers to the process in which the expenses incurred by the teaching staff during the teaching business activities are submitted to the audit department for examination and accurate calculation according to the prescribed procedures,and then the actual expenses are reimbursed.The process includes many links,such as travel cost information entry,calculation,accounting audit,approval,payment,bank reconciliation and so on.At present,the cost reimbursement process of colleges and universities mostly depends on the traditional offline paper operation mode,and the information data stored by the financial department also mainly adopts the form of accounting vouchers.Due to the lack of non-financial information of cost granulation,it is difficult to extract and analyze data,which affects the accuracy of management decision-making and the efficiency of reimbursement.Based on this,this paper proposes a financial data intelligence management platform-intelligent reimbursement,which aims to establish an efficient,real-time and secure data sharing platform to allow data to flow,provide data analysis for decision-making and supervision,and solve the efficiency,accuracy and risk of expense reimbursement.
作者
孙德华
陈祉
许磊
SUN De-hua;CHEN Zhi;XU Lei(Library,Yunnan Minzu University,Kunming 650504,China;Office of Financial Affairs,Yunnan Minzu University,Kunming 650504,China;School of Economics and Management,Yunnan Minzu University,Kunming 650504,China)
出处
《云南民族大学学报(自然科学版)》
2025年第4期487-493,共7页
Journal of Yunnan Minzu University(Natural Sciences Edition)
基金
云南省教育会计学会2021年科研课题(JYKJ2021YB03)。
关键词
数智
财务管理
智能报销
numerical intelligence
financial
management
intelligent reimbursement
