高校智慧财务报账系统的构建与应用  

The Construction and Application of Smart Financial Reporting System in Universities

作　　者：徐阳[1] 饶志坚[2] 黄梅 马福云[4] XU Yang;RAO Zhijian;HUANG Mei;MA Fuyun(Communist Youth League Committee of Yunnan Agricultural University,Kunming 650201,China;College of Economics and Management,Yunnan Agricultural University,Kunming 650201,China;Financial Services Department,Yunnan Agricultural University,Kunming 650201,China;Audit Office,Yunnan Agricultural University,Kunming 650201,China)

机构地区：[1]云南农业大学校团委,云南昆明650201 [2]云南农业大学经济管理学院,云南昆明650201 [3]云南农业大学财务处,云南昆明650201 [4]云南农业大学审计处,云南昆明650201

出　　处：《云南农业大学学报（社会科学版）》2023年第3期26-31,共6页Journal of Yunnan Agricultural University(Social Science)

基　　金：云南农业大学校级基金项目“高校财务管理信息化平台的集成与应用”(KX141046000)。

摘　　要：以云南农业大学自主开发的智慧财务管理系统建设为例,从智慧财务的发展历程、系统架构和系统构建入手,系统阐述如何以网络技术为载体、第三方结算平台(银行、银联、微信和支付宝等)为支撑,业财融合为方向,数据共享为基础,统一信息门户入口、统一信息识别码,开发共享数据接口,嵌入人工智能模块,将财务管理规则、会计制度、账务处理规范等财务业务与人工智能(AI)、移动支付、区块链等信息技术深度融合,实现报销单据网络化填写,共享数据系统自动匹配,会计凭证人工智能转化,支付方式电子化和报销物流信息自动化等,构建人机交互的信息化、网络化和智能化的新型高校智慧财务报账管理系统,创新财务管理手段,提升高校财务管理水平和管理效率。This paper taked the construction of a smart financial management system developed by Yunnan Agricultural University as an example,starting from the development history,system architecture and system construction of smart finance,and systematically explained how to use network technology as the carrier,third-party settlement platforms(banks,UnionPay,WeChat Pay and Alipay,etc.)as the support,industry and finance integration as the direction,data sharing as the basis,unified information portal entrance and information identification code,developed shared data interface,embedded artificial intelligence module,integrated financial management rules,accounting system,account processing specifications and other financial operations with artificial intelligence(AI),mobile payment,block-chain and other information technology deeply,realizing network filling of reimbursement documents,automatic matching of shared data system,artificial intelligence transformation of accounting vouchers,electronic payment methods and automation of reimbursement logistics information,etc.,to build a new type of human-computer interactive informationization,networking and intelligent university financial reporting management system for colleges,innovating financial management means and improving the financial management level and management efficiency.

关 键 词：智慧财务 高校 报账系统 构建 应用 

分 类 号：F233[经济管理—会计学] G475[经济管理—国民经济]