高校因公临时出国(境)财务报销业务探讨——以山东省省属高校J大学为例  

Discussion on Financial Reimbursement Business of Going Abroad Temporarily on Business in Universities:Take J University in Shandong Province as an Example

作　　者：周浩南 王欣[1] 辛黎明 宋舜玲 ZHOU Hao-nan;WANG Xin;XIN Li-ming;SONG Shun-ling(University of Ji'nan,Ji'nan 250022,China)

机构地区：[1]济南大学,济南250022

出　　处：《价值工程》2020年第33期35-36,共2页Value Engineering

基　　金：山东省教育会计学会2020年度一般研究课题“高校因公临时出国(境)财务报销业务探讨”资助。

摘　　要：高等教育国际化是我国在国际化进程中的重要组成部分。现阶段我国高校非常重视国际交流,鼓励师生出国学习。2000年以来,随着与世界各国高等教育人员的交流的迅速发展,高校师生之间的国际交流形式也在不断创新和发展。本文主要针对因公临时出国(境)中财务报销业务进行了探讨,介绍了现阶段在实际业务处理中,临时出国(境)业务处理的重点难点,提出了一些悬而未决的问题。The internationalization of higher education is an important feature in the process of internationalization in China.At this stage,Chinese universities attach great importance to international exchanges and encourage teachers and students to study abroad.Since 2000,with the rapid development of communication with higher education personnel in the world,the forms of international communication between teachers and students in colleges and universities are also constantly innovating and developing.In this paper,the author mainly discusses the financial reimbursement business in the temporary business of going abroad on business,introduces the key and difficult points in the practical business processing at present,and puts forward some outstanding problems.

关 键 词：高等学校 因公临时出国(境) 财务报销 

分 类 号：F253[经济管理—国民经济]