With the advent of the Big Data era,accounting business is constantly adapting to the development trend of digital economy.More and more accounting vouchers,such as invoices and bank receipts,are gradually evolving into electronic vouchers.The traditional paper accounting vouchers cannot meet the requirements of electronic process.Based on the existing problems in the accounting vouchers electronic process management,,this paper studies the thought frame and the main content of the electronic process reform of accounting vouchers in colleges and universities,makes strategic proposals for the reforms,and summarizes the effect of the electronic process reform by analyzing the case of a national pilot reform university for the construction of electronic vouchers processes.The paper not only helps to promote the electronic process reform of accounting vouchers in colleges and universities,but also provides some useful experience for other administrative institutions.
关键词
智能财务/会计凭证/电子化流程/系统建设
Key words
intelligent finance/accounting vouchers/electronic process/system construction
维普
万方数据