3
Study on the Informatization of Financial
Reimbursement System of S University under
the Background of Internet plus
A Dissertation Submitted to
the Graduate School of Henan University
in Partial Fulfillment of the Requirements
for the Degree of
Master of Business Administration
By
Qiucheng Wang
Supervisor: Prof. Yuan Yao
June ,2018I
摘 要
随着我国社会经济的飞速发展，科学技术的不断进步特别是互联网技术的快速发
展，让每个行业的发展形式都产生了一定的影响，从目前的状况看，建设互联网和高校，
智慧校园等措施已经成为社会发展的必要。越来越多的高校注重信息化建设的发展
财政部印发的《会计改革与发展“十三五”规划纲要》明确指出企业会计信息化水
平要不断提高，可以推动行政事业会计信息化的相关工作，让会计工作可以从传统方式
的核算转变为现代化的会计管理，而且我们现在密切关注的大数据对企业会计工作有一
定的影响，所以应该对相关的内容进行及时完善规范，让会计信息资源有一定的共享作
用，会计资料也可以进行完全的网络化管理。因此高校财务管理工作特别是报销模式也
面临着互联网时代巨大的挑战
目前，高校财务报销的模式是以教师凭纸质报销单据去财务处办理业务的传统报销
模式为主，但随着高校教育规模不断扩大，经费来源多源化，财务管理也呈现出复杂化、
多元化的特点；特别是“互联网+财务”思维的迅速发展，原有的财务报销模式手续复
杂，教职工排队等候时间过长，业务审批效率低，财务审核压力大，预算审批效果差的
特点，已不适应现代财务管理的需要
本文选取S大学为研究对象，对其财务报销过程进行调查了解，在此基础上对其财
务报销过程中存在的问题及产生原因进行剖析。同时结合天津大学、哈尔滨师范大学、
黑河大学的财务信息化多年经验，通过“互联网+高校”理念的创新对S大学财务报销
系统进行优化设计，并对报销流程进行再造，提出相应解决方案和模型构架。该方案的
实施可有效规避高校财务报销中存在的问题，使S大学网上报销系统更加顺畅、平稳运
行，同时也为其他高校网上报销系统的实施以及自由办公模式在高校的应用与发展都具
有重要的参考意义
关键词：互联网+,高校财务,报销系统,问题研究
III
ABSTRACT
With the rapid development of our social economy, the progress of science and technology, especially
the rapid development of Internet technology, has a huge impact on every industry, the current Internet +
the construction of colleges and universities, the wisdom campus has become a social trend, a growing
number of colleges and universities pay attention to the development of information construction.
The ministry of finance issued by the accounting reform and development plan much starker
choices-and graver consequences-in pointed out that constantly improve the level of enterprise accounting
information at the same time, actively explore for administrative institution accounting informatization,
promote accounting work shift from traditional accounting type to the modern management, at the same
time pay close attention to the big data, Internet +, the influence of the development of accounting work,
timely and perfect the relevant specification, study to explore the accounting information resources sharing
mechanisms, accounting information paperless management system [1]. Therefore, the university financial
management, especially the reimbursement model, also faces the great challenge of the Internet age.
At present, the model is the teacher of college finance reimbursement by the paper reimbursement
documents to the bursar's office to handle the business of traditional reimbursement mode is given priority
to, but with college education scale expands unceasingly, funding sources, more financial management also
presents the complicated and diversified characteristics; Especially the rapid development of the Internet +
financial thinking, the original mode of financial reimbursement procedure complex, faculty queued up for
a long time, low efficiency of business for examination and approval, financial audit pressure big, budget
approval effect is poor, can meet the need of modern financial management.
This paper selects S university as the research object, investigates its financial reimbursement process,
and analyzes the existing problems and causes in the process of financial reimbursement. At the same time,
combining with the tianjin university, Harbin normal university, many years experience in heihe college
finance informationization, and through the concept of Internet + the innovation to S university financial
reimbursement system optimization design, and the reimbursement process reengineering, put forward the
corresponding solution and model structure. The scheme can effectively avoid the problems existing in the。。。