针对校园一卡通的高校财务管理模式研究——基于流程再造理论  

Study on College Financial Management Mode of Campus ID Card——Based on Process Reengineering Theory

作　　者：王敏[1] 

机构地区：[1]湖北第二师范学院财务处,武汉430205

出　　处：《湖北第二师范学院学报》2017年第3期58-62,共5页Journal of Hubei University of Education

基　　金：湖北省教育厅科学技术研究项目指导性项目(B2016222)

摘　　要：在大数据时代,高校的财务管理模式如何跟上时代的节拍,破解现行高校财务管理模式的瓶颈,笔者以流程再造理论作为理论分析框架,在解析了高校现行的两种财务模式优缺点的基础上,尝试性地提出了以校园一卡通为基础的"统一领导,二级管理,两个中心"的高校财务管理模式,并且分析了其价值及在构建此模式中需要注意的问题,以期优化高校财务管理工作,推进高校财务信息化进程。In the era of big data, it is urgent to work on how could financial management mode in colleges and universities keep up with the pattern of the era and break the current bottleneck. The author uses the process reengineering theory as the theoretical framework, on the basis of analyzing advantages and disadvantages of the two current financial modes in colleges and universities, and puts forward the financial management mode in colleges and universities which is based on campus ID card as ＂unified leadership, secondary management, and two centers＂. Furthermore, the author analyzes its value and the problems exist in the mode construction in order to optimize the financial management work and to promote the informatization process of colleges and universities.

关 键 词：校园一卡通 高校财务管理模式 财务管理 会计 

分 类 号：F23[经济管理—会计学]