摘要
随着高校收费类型的增加和管理难度的增大,传统收费模式暴露出收费制度落实不到位、内部控制缺失、信息化管理技术落后、信息孤岛等问题,造成重复劳动、资源浪费和资金流失。新时代背景下,通过规范制度管理、流程管理和票据管理完善内部控制,通过信息化体系重构和数据挖掘技术的引入提升信息化管理水平,逐渐形成基于内控和信息化的高校收费管理体系。
With the increase of types of college fee and difficulties of college management,the traditional charging model exposes many problems including unclearly charging system,lack of internal control,backward technology of information management and information island,so that it leads to duplication of effort,wasting of resources and fund loss.In the new era,improving internal control by standardization of system management,process management as well as bill management,and advancing technology of information management by reestablishment of information system and introduction of data mining technology could evolve high-efficiency college charge management system based on internal control and informatization.
作者
魏百超
WEI Bai-chao(Financial Department,Jimei University Chengyi College,Xiamen 361021,Fujian,China)
出处
《合肥学院学报（综合版）》
2019年第5期75-81,共7页
Journal of Hefei University：Comprehensive ED
基金
安徽高校省级自然科学基金一般项目(KJ2013B233)资助
关键词
高校收费
内部控制
信息化
管理体系
charging in the universities
internal control
informatization
the management system
