新冠肺炎疫情加速高校财务核算模式转型  

Acceleration of the Transformation of College Financial Accounting Model by the COVID-19 Epidemic

作　　者：李娟 李晨溪 程钰茹 LI Juan;LI Chen-xi;CHENG Yu-ru(Division of Planning and Finance,Chengdu Medical College,Chengdu 610050,China;School of Economics&Management,Northwest University,Xi'an 710000,China)

机构地区：[1]成都医学院计划财务处,成都610050 [2]西北大学经济管理学院,西安710000

出　　处：《价值工程》2020年第24期183-184,共2页Value Engineering

基　　金：四川省财政厅会计科研项目(2019-sckjkt-011);四川省应用心理学研究中心项目(CSXL_173002)。

摘　　要：2019年12月,新型冠状病毒肺炎(COVID-19)在湖北省武汉市爆发,继而蔓延至全国,由于病毒自身的传染特性,高校作为人群聚集密度大、学生来源地域广的部门,防疫面临巨大挑战。传统报销模式下,高校财务部门每天与大量师生“面对面接触”,财务报销效率低下,也带来疫情传播的风险。文章分析了高校财务核算模式的发展历程,以及在此次疫情的契机下加速高校财务核算模式转变的重要性。In December 2019,COVID-19 broke out in Wuhan City,Hubei Province,and then spread to the whole country.Due to the infectious characteristics of the virus itself,colleges and universities,as a department with a large population density and a wide range of sources of students,faced huge challenges in prevention of the epidemic.Under the traditional reimbursement model,the financial department of colleges and universities need"face-to-face contact"with a large number of teachers and students every day,the efficiency of financial reimbursement is low,and it also brings the risk of epidemic spread.The article analyzes the development history of financial accounting models in universities and the importance of accelerating the transformation of financial accounting models in universities under the opportunity of this epidemic.

关 键 词：新型冠状病毒肺炎 传染性强 高校财务核算模式 无接触式报销 

分 类 号：G64[文化科学—高等教育学]