Review of university financial reimbursement problems and countermeasures

[Abstract] With the rapid development of higher Education, the expansion of the students, the total funding for a relatively large increase, the Finance also bear the increasingly heavy task. College financial audit as a college financial reimbursement for basic work facing many new challenges. article reviewed the current financial reimbursement college a number of problems, analysis of the formation of the reasons put forward relevant suggestions.

[Keywords:] college finance; reimbursement for review; incentive mechanism; Information Management

College University Financial reimbursement audit is a basic financial management work in the 90 years since the .20, the rapid development of higher Education, college students in the school continued to increase year by year funding for the cause of the changes made this series such as the economic activities of universities diversified trend. University of reimbursement of financial audit work is becoming increasingly important, their work directly reflected in the level of party and state universities to implement regulations on the financial Law enforcement, the state every economic policy, Law, system promulgated and implemented, either directly or indirectly reflected in the daily audit of claims, so do financial reimbursement is a policy of strong audit work.


First, the current reimbursement audit university and causes major problems exist

(A) reimbursement of staff review the accounting professional skills to be further improved
From "College Enrollment", China's higher Education from "elite Education" transition to "mass Education", college-based development strategy from the Extensive scale expansion into the development of optimizing structure, improving quality, and enhance focus on the content level type development, higher education reform and development to achieve a historic breakthrough. followed, university financial management environment, work content, means and ways and means are quietly changing auditors of college practitioners financial reimbursement of a higher quality of , the updated requirements. accountancy professional skills of all personnel engaged in accounting work must have expertise and experience, and using the knowledge and experience to deal with specific accounting issues. Now education funds from a single financial allocation to the multi-channel multi-form development the pattern of funding, in the form of payments from the initial simple administrative financial balance to the current relatively complex to departments to departments as the unit of the Financial Accounting, economic accounting, a great deal. But institutions of higher learning in the financial the lack of management and accounting to keep up with the neglect of high-quality financial reimbursement audit staffing, financial management is still stuck in the simple balance of payments accounting, the financial reimbursement uneven quality audit staff, do not follow the correct accounting imputation of accounts, resulting in Accounting data can not accurately reflect the accounting Information, mainly in the following areas:
1. The level of the lack of accounting theory. Accounting theory contains a lot of aspects, in addition to accounting, there are related audit, tax, financial, securities, and legal knowledge. Universities narrow range of knowledge of financial reimbursement audit staff, simplification of accounting theory.

2. Accounting practice is not strong. College financial business auditors are not specifically reimbursed for the handling of computerized accounting skill is not enough.

3. Automatic Updates intellectual capacity is not enough. University of claims reviewed by many, thought a more passive, conscious study of professional and technical knowledge, learning new knowledge and university development, learning and university-related economic theory of accounting and legal knowledge, learning update accounting Law the ability of the system of knowledge is clearly insufficient.

(B) reimbursement of staff review the work of a certain lack of enthusiasm and motivation
First, is personnel-intensive universities, many departments, activities between the organization, a large number of financial transactions every day, school staff and students receiving reimbursement business is university financial management, the main component. Every day contact with a large number of original notes, to sort out, strict control, the calculated total re-do the corresponding accounts documents. this simple process, sometimes cumbersome, the work complexity and addition and subtraction greatly affected the mechanical work ethic. Second, financial reimbursement audit staff there to eat the wage interests of the "iron rice bowl" phenomenon, the amount of work and their own interests not linked to the long run, the financial staff enthusiasm for work not improve. Third, the claims auditor to communicate with staff and students less efficient. varying quality of the teaching staff of their own, while university financial system is not reasonable and it does not force the implementation of audit staff with the understanding that there is a deviation, "can be reported from time to report," "reasonable illegal" situation many greatly reduced the efficiency of communications with staff and students, over time, the reimbursement of staff review heart severe emotional distress and easy to produce conflict.

(C) of the university financial reimbursement system needs to be further improved
Lagging behind the concept of university financial management, the implementation of financial rules and regulations and some are even still in the planned economy mode. Practice, macro-accounting rules, accounting systems with a certain amount of mandatory, mandatory, while the university accounting system and related amendments to the financial reimbursement system is relatively lagging behind, this will inevitably affect the implementation of audit of financial reimbursement. The state has developed a <"Accounting Law of the Financial Accounting System >>,<< >>,<< basic accounting Job Specification>> and other Laws and regulations, the standardization of accounting work for the proposed requirements. but because of some laws and regulations is instructive to compare general; the enactment of laws and regulations, some time earlier, there has been difficult to existing laws and regulations binding and regulate the many new situations and new problems, all colleges and universities to address these problems, combined with their own actual development of a number of rules and regulations. Some reasonable rules and regulations are not legal, and some are no specific standards and requirements. Therefore, the claims auditor is difficult to grasp the authenticity of original documents, rationality, some of the rules is only a mere formality, making the university financial internal control system is not perfect and sound. In addition, the financial reimbursement audit also focus on basic stay in afterwards, reimbursement, etc. , too much emphasis on service functions, while ignoring the internal management functions, such as the supervision of Research expenditures, largely still in the "on account", not carried out, re-accounting, light management, and neglect of implementation.

(D) financial Information management is not perfect
The 21st century is the era of network Information, Information Technology has become an economic development and social progress, leading Technology, colleges and universities on the financial information requirements are also increasing. In the current financial information management university course, face many challenges, there are still some problems. First of all, lack of data sharing of information between departments island. the financial sector independent of the business sector, such as Research management department of the Research project management system and financial sector of the financial information management system independent of each other, teachers for Research funding in the project and must be credited to complete the formalities in the two sectors, information resources can not be shared. At the same time, the timeliness of information delivery is poor, high cost, between business process and management process can not work closely with leading financial information timeliness, relevance, usefulness greatly affected, unable to meet the needs of students and staff. Second, there is lack of financial software functionality. financial software is a university network basis and prerequisite for financial development, the existing financial software, such as Fudan Tianyi, UF financial software, financial software, gold discs, etc. are based on SQL server as a development tool, SQL server database with stability, but the lack of flexibility and focus, decision-making group of universities can not directly generate the need for financial information and data, the need for financial software export to complete the processing of the data analysis and forecasting of financial information, reducing the timeliness of feedback from the college financial information falls far short of actual needs.


Second, optimizing the management of University-related claims audit Suggestions

(A) to adapt to the rapid development of universities, efforts to improve the skills of the accounting profession
Era of knowledge economy requires knowledge of accounting staff is a diverse structure and innovative thinking of the compound of accounting personnel, have excellent professional skills. First of all, college reimbursement audit staff to keep up the pace of development, there must be a sense of crisis and urgency, there must be increasing the awareness and aspirations of professional skills, active knowledge study, with a scientific accounting theory, accounting superb skills to arm themselves. Secondly, we must continuously improve their professional qualities and moral cultivation, are familiar with and master the legal system of the new accounting rules, familiar Higher internal operation mechanism, familiar with the economic responsibility of school leaders at all levels, within the budgetary and accounting control subjects university settings, etc., to meet the needs of the development of Accounting to meet the needs of higher education. Finally, to give full play to accounting accounting and oversight functions. reimbursement audit staff make before, during, post-supervision organically combine the oversight function into effect so. college financial core departments should be organized to establish a regular study system finance staff to discuss the problems encountered in the work, exchange of experience. financial reimbursement staff continue to strengthen self-construction, and constantly learning new financial regulations and advanced financial management concepts, know and master the country's financial laws and regulations, rules and regulations, efforts to improve the accounting profession skills. the only way to audit of financial reimbursement, act in accordance with national laws and regulations, acting in accordance with accounting standards, to ensure standardization of basic accounting work. reposted elsewhere in the Research Papers Download http://www.hi138.com (b) the establishment of appropriate internal incentive mechanisms to continually reimbursement of audit staff to enhance active
For reimbursement of audit staff lack of passion, lack of enthusiasm, I think we should establish relevant internal incentive mechanisms. First of all, the introduction of smart calling system, accurate and intuitive assessment reimbursement audit staff of business. Queuing system to improve financial reimbursement Hall reimbursement personnel disorder and other defects, while the number of audit staff and by number calculated each business can be reimbursed smart calling system for statistics, a more fair and equitable reimbursement for auditors assessing the workload of each month for publicity. on some of the benefits should refer to the usual distribution terms of the workload of a comprehensive assessment, so that rewards and punishment, love and fully mobilize the enthusiasm of the accounting staff. Second, the content of university incentives and measures should focus on the concept of change, incentives must be clear and The duty of the concerned economic matters and assessment objectives. related incentives should be in accordance with the responsibilities of different positions and to determine the risk. For complete assessment objectives, outstanding performance, the audit staff should be given different forms of incentives, and should vigorously promote and strengthen model effect. Finally, the college financial supervision should be to the outside world combine with the internal norms to develop specific job responsibilities related jobs, establish a supervision-mail, the majority of faculty and staff reflect the timely processing of the issue of complaints, but as the basis for year-end evaluation. Meanwhile, Higher reimbursement audit staff should establish a strong sense of service, put themselves in the work place. leadership should be more of the masses to understand the audit of financial reimbursement problems, given proper care and encouragement to take more guidance, less constraints, rational division of labor each other to achieve trust and create a good working environment, to stimulate enthusiasm for reimbursement of audit work.

(C) establishment of internal accounting management system, improve the internal financial rules and regulations
Establishment and improvement of financial rules and regulations is to enhance the system to ensure that basic accounting work, so we must first improve the internal financial rules and regulations of University. Such as accounting officer post responsibility system, the internal containment system, accounting processing system, financial revenue and expenditure approval system, financial expenditure management system, Zijin approval management system, paper management system, treasury centralized payment management system, Yu Juesuan management system, audit system, financial analysis system. Gaojiao to take various measures, the various departments cooperate with each other regularly the internal financial management system implementation, it was discovered the problem and timely rectification, which ensure that the internal financial rules and regulations being implemented, only the internal financial rules and regulations fully implement the basic accounting work to achieve standardization, and effectively improve college financial management level. Secondly, the university also through the national financial regulations, policies and systems, establish and improve a set of specific conditions for the fixed standard of the school, such as personnel expenditures fixed, public expenditure quota, utilities, communications fees, individual or integrated fixed, develop appropriate management systems, and the formation of mutual restraint, mutual restraint, the establishment of scientifically sound, advancing financial management system, so do claims for reimbursement for each reviewer has, according to a search. Finally, a effective restraint mechanism and supervision mechanism, the financial supervision and internal audit and combine democratic supervision, to ensure that various economic activities the school normal, orderly, standardized operation. while developing the best financial plan to strengthen the accounting and cost control, capital structure to achieve the most reasonable and effective use of schools, funding efforts to improve economic efficiency, to examine the gradual financial reimbursement from the university, "Accounting" to "managed" transition.

(D) the establishment of sound financial information management system
First of all, with the university "digital campus" platform, the integration of university financial information resources, improving financial sector management functions and improve financial management efficiency. To solve the problem of information silos, to speed up the construction of college financial management information to enhance the university financial management, the mutual sharing of financial information exchange is possible. improve the financial sector and the business sector collaboration. Secondly, in order to adapt to the rapid development of universities, it is timely to update the financial software upgrade. to select compound professionals to augment the financial sector, the introduction of or develop expertise in both accounting and network diversity of human expertise, to accelerate the construction of information network platform for universities to provide timely financial information query: query open Research funds, cash, online booking, self-help student tuition arrears inquiries Staff Provident Fund query to maximize the degree of information sharing, breakthrough time and space constraints. while the majority of staff and students to build a financial platform for the exchange and promptly replying to questions raised. in the fast growing information age, as soon as possible to promote "free Cash Settlement, "" reimbursement links "," Campus Card "to make claims staff can not lobby for school cash reimbursement of settlement payments, greatly improving the efficiency of financial operations.


III Conclusion

College financial reimbursement accounting personnel audit has been improving the operational capacity of their own, while also strengthening the global awareness, sense of innovation, to have good morals and good interpersonal relationships, adhere to the principles and flexible, will handle the financial regulations into business in its capability to solve practical financial work in college the problems encountered, really good job in college financial reimbursement audit for the building to make its own contribution to the harmonious campus. ��

[References]
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[3] Lin Huiqing. On the management of university financial prospects of reimbursement issues and countermeasures [J]. Education Accounting Research, 2009 (3).

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