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随着高校财务管理进入科学化建设、精细化发展阶段,对财务系统信息化的需求不再局限于提高会计核算的效率和质量,而是从单纯的会计电算化向财务管理系统全面信息化发展,财务信息化建设成为促进高校财务工作的巨大推动力。高校资金来源渠道日益多元化,资金规模不断扩大,传统的资金结算方式已不能满足高校财务管理发展需求,加强资金结算管理已成为高校财务管理研究的重要课题
With the financial management of colleges and universities entering the stage of scientific development and meticulous development, the demand for the informationization of the financial system is no longer limited to improving the efficiency and quality of accounting. Instead, it is from the simple computerized accounting to the full informationalization of the financial management system Development, construction of financial information into a tremendous driving force to promote financial work in colleges and universities. The sources of funds in colleges and universities are increasingly diversified, and the scale of funds is constantly expanding. The traditional method of settlement of funds can no longer meet the needs of the development of financial management in colleges and universities. Strengthening the management of capital settlement has become an important issue in the study of financial management in colleges and universities