摘要
随着科教兴国战略的不断推进和完善,高校科研经费持续增加、科研合作范围不断扩大,高校暂付款占流动资产比重不断攀升,严重影响了科研经费使用效率,如何催收暂付款成为高校财务管理工作中亟待解决的难题。本文以某重点T大学为背景,使用问卷调研法和专家访谈法,分析了现阶段高校科研经费暂付款的现状与成因,基于流程管理理论,优化了高校科研暂付款催收的流程,强化自动化催收节点,实现暂付款自动催收。研究有助于提高研究型大学科研暂付款的催收效率。
With the continuous promotion and improvement of the strategy of developing the country through science and education,the scientific research funds of universities continue to increase,the scope of scientific research cooperation continues to expand,the proportion of suspense payments in colleges and universities in current assets continues to climb,which seriously affects the efficiency of the use of scientific research funds,and how to collect the suspense payments has become a problem that needs to be solved in the work of financial management in colleges and universities.This paper takes a key T university as the background,uses the questionnaire research method and expert interview method,analyses the status quo and causes of the suspense payment of scientific research funds in colleges and universities at the present stage,optimizes the process of collecting the suspense payment of scientific research in colleges and universities based on the process management theory,strengthens the automation node of collection,and realizes the automatic collection of the suspense payment.The study helps to improve the collection efficiency of research university's research suspense payment.
作者
高悦
吴婷
龚杰昌
YUE GAO;TING WU;JIECHANG GONG(Finance Department,Xi'an Jiaotong University)
出处
《工信财经科技》
2023年第6期72-83,共12页
Review of Financial & Technological Economics
基金
陕西会计学会教育专业委员会教育财会科研项目(项目编号:22JC003)资助。
关键词
高校财务
暂付款
流程管理
university finance
provisional payment
process management
作者简介
通信作者:高悦,西安交通大学财务处,会计学硕士,邮箱:gaoyue@xjtu.edu.cn;吴婷,西安交通大学财务处,主管;龚杰昌,原西安交通大学财务处处长,现西安文理学院副校长。
