Keywords university finance; Reimbursement; Efficiency; Promotion method
With the continuous expansion of the scale of colleges and universities, the types and quantity of educational funds are increasing, and the financial management of colleges and universities is becoming more and more complex and diversified. Colleges and universities are non-profit organizations, whose main functions are teaching (training talents), scientific research (developing science and technology) and serving the society. Whether it is to carry out teaching work, scientific research projects or other functions of serving the society, the financial departments of colleges and universities need to do a good job of support. If the financial work in colleges and universities is inefficient and the service quality is not high, it will greatly affect the full play of the functions of colleges and universities. It is understood that there is a general problem of "difficulty in reimbursement" in financial reimbursement in colleges and universities. Teachers and students who receive reimbursement services complain a lot, and financial personnel who provide reimbursement services are also miserable. Therefore, it is an urgent problem to find a scientific and reasonable solution to improve the efficiency of financial reimbursement and the quality of financial services in colleges and universities. Based on the practical work experience of colleges and universities, this paper puts forward the following ways to improve the efficiency and service quality of financial reimbursement in colleges and universities by analyzing the problems found in the investigation of related colleges and universities and their causes:
First, improve the professional quality of financial personnel.
In the era of knowledge economy, financial personnel must be compound accounting talents with solid accounting basic ability, diversified knowledge structure and innovative thinking, and have high financial professional quality. Therefore, financial personnel in colleges and universities should adapt to the new trend of financial reimbursement business in colleges and universities, keep pace with the development of the times, have the consciousness and desire to continuously improve their professional skills, take the initiative to learn, be familiar with the new accounting laws and regulations, master the internal operating mechanism of financial work in colleges and universities, understand the characteristics of scientific research and teaching work in colleges and universities, and understand the internal reimbursement budget and accounting subject setting in colleges and universities to meet the actual requirements of financial reimbursement work in colleges and universities. Only in this way can we be diligent and considerate in future financial work. To this end, the financial departments of colleges and universities should also constantly organize learning, form a regular learning system, discuss new problems encountered in financial reimbursement, exchange work experience and lessons, constantly strengthen their own construction, and constantly improve the service ability and service level of financial personnel.
Second, enhance the sense of efficient and harmonious service.
The contradiction between the heavy workload brought by the increase of funds and the limited financial personnel, the contradiction between the increase of cash flow and the avoidance of cash risks, the contradiction between the demand for funds for running schools in multi-campuses and the large amount of funds, the contradiction between the excessive psychological pressure of financial personnel and the long waiting of reimbursement handlers (teachers and students, etc.). ) seriously restricts the harmony between teachers and students and financial reimbursement personnel, scientific research teaching and fund management, and the improvement of financial reimbursement efficiency. Therefore, it is very important to build an efficient and harmonious relationship between reimbursement managers and financial personnel: on the one hand, it is necessary to publicize the relevant knowledge of reimbursement managers, consciously use campus network, school newspaper and other publicity media to widely publicize the financial reimbursement process and requirements, and if possible, establish a campus network reimbursement consulting system to answer reimbursement related questions in time, so that the majority of reimbursement managers can understand and complete the preliminary steps in advance and reduce unnecessary links such as handling procedures; On the other hand, it is necessary to enhance the service awareness of accountants, use appropriate greetings and necessary work instructions, guide the security procedures with clear signs, create a comfortable waiting environment for reimbursement, and provide sufficient seats for financial managers in the reimbursement hall.
Third, establish a smooth information communication channel.
Financial reimbursement plays an important role in promoting the work of various departments and research institutes, and has an important impact on the normal teaching, scientific research, study and life of teachers and students. Establishing effective communication between reimbursement managers and financial personnel can not only increase mutual understanding, mutual respect and support, but also reflect the service consciousness of financial auditors and improve the work efficiency and quality of financial personnel themselves. In this regard, first, the financial department should make good use of the campus network platform, timely announce and publicize the relevant rules and regulations and fiscal and taxation policies of the school, and establish a smooth information communication channel; Second, the financial department should publish the reimbursement settlement process online, so that teachers, students and other reimbursement managers can understand and master it in time, and effectively improve the accuracy, standardization, flow and integrity of the original documents and other materials when reimbursing. One of the effective information communication channels is to build an online inquiry system for financial information on campus network, which can not only make reimbursement managers take fewer detours and improve work efficiency, but also enable all units in the school to inquire about the use of their own units in real time. Thirdly, at the scene of reimbursement, enthusiastic explanation, thoughtful service and good face-to-face communication by financial personnel are also crucial information communication channels.
Fourth, optimize the financial reimbursement process and steps.
Usually, the business volume in the financial hall of colleges and universities presents obvious problems such as uneven time distribution, uneven task burden of staff and limited work efficiency. This has led to a sharp increase in "customers" waiting for service in the financial hall in some periods, while they are generally at leisure in other periods; At the same time, some staff members are too busy to leave, while others are idle. It is an inevitable trend for many colleges and universities to optimize the reimbursement process and steps and improve the efficiency of financial reimbursement. The process and steps of financial reimbursement can be optimized from the following aspects: First, strengthen the preparation of reimbursement materials. If the preparation work is done carefully before reimbursement, the cases of illegal reimbursement materials and errors and omissions will be greatly reduced, which will greatly save the time of financial reimbursement processing; The second is to improve and optimize the existing working mode, and design different reimbursement processes and steps for different funds, such as scientific research project funds, departmental funds, travel expenses, and reimbursement of fixed assets. Auditors can carry out special support work by special personnel alone or adopt group mode, which can balance the workload of auditors and improve the audit speed. The third is to strengthen the training and information communication of process and step optimization.
V. Design flexible and scientific reimbursement forms
According to the different characteristics and requirements of reimbursement business, scientifically designing different reimbursement channels and forms plays an important role in ensuring the improvement of efficiency. For example, the implementation of appointment reimbursement can reduce the waiting time of reimbursement managers in reimbursement halls and other fields; Leaving the bill for reimbursement can make the reimbursement handlers not have to wait at the scene, which can effectively balance the workload of security personnel at all times and is also conducive to the working environment and order at the reimbursement site; Setting up a special business reimbursement account can effectively handle some centralized reimbursement services, such as setting up a reimbursement day for visiting relatives after the start of school and a reimbursement day for scientific research funds before the end of the semester or the end of the year; Setting up a fast reimbursement channel can make simple reimbursement business processed quickly and reduce the waiting time of reimbursement managers; Station-to-station queuing can achieve fair first-come-first-served reporting and maintain good public order; Setting up a special window for reimbursement of professors can reduce the waiting time for reimbursement of scientific research funds for professors and teaching backbones and reflect more humanistic care; Of course, we can also explore new forms of reimbursement, such as using the information platform of financial management in colleges and universities and the Internet for online reimbursement.
Six, the use of online reimbursement and other new technologies.
Under the background that colleges and universities all over the country are making every effort to promote the informationization and networking of financial management, colleges and universities should gradually change the traditional way of receiving and paying funds, make full use of modern information technology, and adopt advanced means such as online banking, electronic payment and bank cards to promote the electronic transfer of fund receipts and payments and improve the efficiency of financial reimbursement. For example, online reimbursement is a feasible model. Online reimbursement refers to the seamless connection between colleges and universities in the process of financial reimbursement through the Internet, computerized accounting system of financial department and online banking payment system, which really breaks through the limitations of time and space. As long as there is the Internet, the financial informatization mode of reimbursement business can be completed, especially in most universities in China. It is a feasible technical means to realize cashless settlement in the aspects of staff salaries, student subsidies, student tuition collection, campus "one-card", sporadic charges and financial reimbursement networking, which will be the transformation and innovation of the traditional reimbursement system and a beneficial attempt to solve the "reimbursement difficulty" in colleges and universities, and should be gradually applied and popularized in the financial reimbursement system in colleges and universities.
VII. Strengthening internal management and incentive mechanism
Establishing and perfecting financial rules and regulations is the institutional guarantee to strengthen the basic work of financial accounting in colleges and universities, so it is necessary to improve the scientific and reasonable internal management system in colleges and universities. For example, financial personnel's post responsibility system, internal checks and balances system, accounting procedures system, financial revenue and expenditure approval system, expenditure management system, fund approval management system, bill management system, personnel expenditure system, public expenditure quota and so on. Form an internal financial management system that is restrictive, binding and advancing with the times, so that reimbursement auditors can have evidence to follow. On the basis of strengthening the internal management system, establishing a reasonable incentive mechanism for financial personnel is also an important link to improve the efficiency of financial security. Colleges and universities should pay attention to the living conditions of financial personnel, attach importance to their mental health, formulate team building plans and post title promotion mechanisms, and enhance their professional self-confidence, sense of honor and sense of crisis. At the same time, schools and financial management departments should carry out necessary psychological education and communication, relieve work pressure, and comprehensively enhance the image and status of the financial industry. Conditional colleges and universities can set up the post of chief accountant, so that excellent financial workers can directly enter the core decision-making level of the school. ●
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