摘要
随着信息技术的快速发展和高校科研项目资金量的不断增加,越来越多的高校开始采用会计网上核算报销模式。与传统财务报销模式相比,网上报销具有更高的效率,也更为便捷。但是,网上报销模式也存在较多的问题。因此,文章通过分析高校实施网上核算报销的优缺点,针对实施过程中存在的问题,进而提出相应的对策和建议,为今后高校实施网上核算报销模式的进一步推进奠定基础。
With the rapid development of information technology and the increasing amount of funds for scientific research projects in colleges and universities, more and more colleges and universities have begun to adopt the accounting online accounting reimbursement mode. Online reimbursement is more efficient and convenient than traditional financial reimbursement modes. However, online reimbursement modes also have more problems. Therefore, the article analyzes the advantages and disadvantages of online accounting reimbursement in colleges and universities, and puts forward corresponding countermeasures and suggestions for the problems in the implementation process, which lays a foundation for further implementation of online accounting reimbursement mode in colleges and universities.
作者
王素容
谢新伟
刘海苹
Wang Surong;Xie Xinwei;Liu Haiping(Finance Department of Beijing Information Science and Technology University,Beijing 100101,China)
出处
《无线互联科技》
2018年第18期78-79,95,共3页
Wireless Internet Technology
关键词
高校
网上报销
问题
对策
colleges and universities
online reimbursement
problems
countermeasures
