高校财务报销的模式探析.docVIP

高校财务报销的模式探析 　　摘要： 目前已有的四种高校财务报销模式在价值、功能与报销周期成本方面各有利弊，在应用过程中需结合实际条件选择。以海南大学为例，在分析其报销模式微改进过程的同时，以价值工程理念探讨了实行其他报销模式的可行性。对于手工报销模式为主的高校，可尝试以投递报销模式和集中报销模式为过渡，最终建成网络报销模式。 　　Abstract： There are four types of colleges and universities financial reimbursement mode，in terms of value， the function and cost reimbursement cycle， they have their own advantages and disadvantages， so their application should combine with the actual conditions. Taking Hainan University as an example， based on the analysis of its expenses model of micro improvement process， this paper discusses the feasibility of implementing