财务治理视角下的高校会计凭证影像化研究  

Research on the Imaging of Accounting Documents in Universities from the Perspective of Financial Governance

作　　者：欧阳珊[1] 魏爱民[1] OUYANG Shan;WEI Ai-ming(Finance Department,Huazhong University of Science and Technology,Wuhan 430074)

机构地区：[1]华中科技大学财务处,湖北武汉430074

出　　处：《财务与金融》2023年第5期1-7,14,共8页Accounting and Finance

摘　　要：进入“十四五”高质量发展新阶段后,高校开启了第二轮“双一流”建设新征程,教学科研事业迎来蓬勃发展,高校财务管理也迎来了由传统财务管理向财务治理转型升级的新阶段。运用调查法、案例分析法、文献检索法、经验总结法等方法,以H高校为例,分析当前高校会计凭证管理的现状及问题。研究发现,当前高校会计凭证管理中存在凭证影像化工作流程不清晰、凭证扫描及装订质量不规范、电子会计档案管理功能不健全等问题。为解决上述问题,高校应不断改进和完善会计凭证影像化工作流程,并从以下方面加以改进:不断改进和规范会计凭证影像化工作流程;规范会计档案质检标准;强化会计质量考核,健全财务内控体系;推进“智慧财务”建设,提升财务治理效能。After entering a new stage of high-quality development during the 14th Five Year Plan period,universities have embarked on a new journey of building a second round of"Double First Class".The teaching and research industry has experienced vigorous development,and the financial management of universities has also entered a new stage of transformation and upgrading from traditional financial management to financial governance.Using methods such as investigation,case analysis,literature search,and experience summary,taking H University as an example,this paper analyzes the current situation and problems of accounting file management in universities.Research has found that there are problems in the current management of accounting archives in universities,such as unclear workflow of voucher visualization,non-standard scanning and binding quality of archives,and inadequate management functions of accounting archives.To address the aforementioned issues,universities should continuously improve and perfect the workflow of accounting file visualization,and make improvements in the following aspects:continuously improving and standardizing the workflow of accounting file visualization;standardizing the quality inspection standards for accounting archives;strengthening accounting quality assessment and improving the financial internal control system;promoting the construction of"smart finance"and enhancing the efficiency of financial governance.

关 键 词：高校财务治理 会计凭证影像化 电子会计档案 会计档案质检标准 

分 类 号：F230[经济管理—会计学]