Paper on Problems and Countermeasures of Online Reimbursement of Public Institutions under Accounting Informatization
Abstract: With the rapid popularization of Internet + and artificial intelligence, the financial reimbursement model of public institutions has changed from the traditional manual model Shift to online reimbursement model. This article discusses the problems existing in the online reimbursement of a certain public institution. In view of the increasing number of economic businesses of this public institution, the gradual increase of various funds, and the increasing volume of reimbursement business, the shortcomings of the traditional reimbursement of this public institution are analyzed. Conduct a study on the feasibility of implementing online reimbursement to lay the foundation for promoting the modernization of the financial management of this institution and improving the level of financial management.
Keywords: Countermeasures for online reimbursement issues in accounting information institutions
In recent years, with the expansion of the scale of our country’s institutions, funding sources have become diversified. trend. The traditional financial reimbursement model of public institutions has complex reimbursement procedures, a lack of balance in the distribution of reimbursement time, long waiting times for staff, and low business approval efficiency, which has caused huge financial review pressure and poor budget approval results. The existence of these problems has been unable to adapt to the new requirements put forward by modern financial management. S Public Institution has a heavy financial workload and numerous reimbursement items. It has basically realized the transformation of the traditional financial reimbursement model. Although it has got rid of various shortcomings in manual accounting, as the reimbursement business volume of this public institution continues to surge, , coupled with the relatively concentrated accounting time, huge pressure on financial review, and low level of informatization, problems have gradually become apparent. In response to these problems, it is necessary to build a system in this public institution that uses electronics and informatization as the basic means to simplify business procedures, and further standardizes the filling in of documents, the automation of financial document preparation, and the electronicization of payment methods as the main goals. New financial reimbursement management system.
1 The development history and trend of my country’s accounting information system
1.1 The development history of my country’s accounting information system
The use of computers in financial management in my country began in the 20th century In the late 1970s, it was Changchun First Automobile Manufacturing Plant that first used computer-aided accounting. In the era of big data, facing the increasingly fierce market competition environment, if modern enterprises want to gain a place in the market competition, they must effectively integrate various financial information and accurately analyze financial data, and use this as an opportunity to respond The unpredictable market competition helps enterprises make correct strategic decisions. The realization of this goal requires enterprises to combine their actual business and build an integrated and comprehensive system based on the computer network environment that integrates planning management, personnel management, and financial management, so as to provide scientific guidance for the company's correct decision-making. data basis. Faced with this environment, the construction of enterprise computer accounting information systems should develop in the direction of a comprehensive management model.
1.2 Trends in the development of accounting information systems
In today’s era of economic globalization, informatization and networking, the application of information technology and network technology in enterprise management It is becoming more and more widespread. Since the traditional financial management model has great limitations and can no longer meet the requirements of current social development, the information development trend of financial management has become clearer. The development of accounting information systems will show the following trends: realizing the correlation between accounting information systems and other systems, realizing the integration and synergy between financial management systems and other systems, and the functional modules of accounting information systems gradually increasing and improving .
2 Computer network technology - technical support for accounting information systems
2.1 The basic connotation of computer network technology
The so-called computer network technology mainly refers to the distribution of Computers in different geographical locations make full use of various communication devices to connect and interconnect into a powerful computer system. Different computers follow corresponding protocols to achieve effective transmission of information. Hardware, software, and data information * Sharing and integrated utilization of other related resources.
2.2 The main functions of computer network technology
Computer network technology has powerful functions, which are mainly reflected in: realizing the mutual communication function between data and realizing the resource sharing function , realizing the information exchange function between users.
2.3 Application of computer network technology in financial management
In the era of continuous development of informatization, the application of network technology and information technology in various industries has contributed to the development of all walks of life. Convenience is provided. Building a financial reimbursement network management system that is in line with the development of public institutions can effectively solve the problems existing in the traditional financial reimbursement model, and can further optimize the reimbursement process, keep the financial information network smooth, and realize the centralization, standardization, and process of financial data. deal with. This provides huge support for financial management and decision-making.
3 Analysis of problems existing in the reimbursement management system of public institutions - taking S public institution as an example
3.1 Introduction to the basic situation of S public institution
S public institution It is a social science research unit and was founded in 1958. It is the earliest academy of social sciences established in New China, the only comprehensive humanities and social science research institution in Shanghai, and one of the largest local academies of social sciences in the country. There are approximately 760 active staff members, more than 50% of whom hold doctorate degrees, including 133 senior staff and 194 deputy senior staff. S School of Social Sciences is one of the first degree-granting units approved by the Academic Degrees Committee of the State Council. Currently, it has 8 doctoral degree authorization points, 62 master's degree authorization points, and 2 postdoctoral research mobile stations, recruiting foreign students from all over the world. There are more than 650 postgraduate students.
3.2 Problems existing in the reimbursement management information system of S public institutions
3.2.1 The degree of informatization is low
S unit attaches great importance to the construction and development of informatization However, there is a lack of compatibility in the construction of information systems between departments, thus forming information islands within the unit. In particular, there is a lack of seamless links and effective docking between the financial budget system, scientific research management system, and personnel management system. Port, the management of various departments cannot be effectively connected in the same system, the fund management is fragmented, and the channels are not smooth, which has a restrictive effect on the improvement of reimbursement efficiency, and supervision cannot be implemented. It is impossible to quickly query and effectively share financial information, and financial personnel spend a lot of time sorting and inputting data. The quality of accounting information and the accuracy of data are worrying.
3.2.2 The effect of budget control is poor
The preventive management adopted by S unit is that each department prepares the budget manually, and then the financial department performs approval, computer control, etc. In the integrated management model, the most time-consuming aspects are the manual preparation process and the manual approval process. During the budget submission period of this unit, many departments encountered problems such as arbitrary budget preparation, lack of rationality and scientificity in budget quotas, and unreasonable and unscientific budget preparation in order to submit budget data in a timely manner. After the implementation of the online reimbursement system, the heads of various functional departments, managers and decision-makers of various funds can realize real-time and dynamic control of the use of project funds, understand relevant information through the group financial system, and statistically classify the information . On the surface, Unit S has implemented dynamic budget control, but its application in practice is not satisfactory. For example, the budget execution effect is poor. Project managers can only participate in the execution of the budget through dynamic budget control of project funds, but they do not really participate in the budget preparation process. The budget preparation still uses the traditional manual method. When problems arise, When the budget is unreasonable and needs to be adjusted, as a project manager, you need to go back and forth to the scientific research department and the financial department to apply; Unit S has a large amount of special funds and scientific research funds, and it requires a huge workload to truly achieve comprehensive control of the budget.
3.2.3 The efficiency of business approval is low
Through investigation, it was found that the majority of employees in Unit S are not satisfied with the approval process of reimbursement business, such as the time taken for approval It is relatively long and has many signatures from leaders at all levels, which has become a major problem affecting reimbursement. In the traditional reimbursement model, employees must hold the reimbursement documents to the person in charge of the department to sign for approval, and then go to the person in charge of each responsible department for approval and signature based on the purpose of the reimbursement funds. However, the process of signing is not smooth sailing. The reimbursement personnel need to rely on luck. When the leader in charge is out or in a meeting, the reimbursement business related to it can only be delayed. Sometimes there may even be problems that seriously exceed the reimbursement time limit, and reimbursement documents may also appear. Lost question.
3.2.4 The pressure of financial review is high and the efficiency is low
As the financial personnel of S unit, they should review the various vouchers and documents for reimbursement one by one. Whether the main review matters and scientific research projects are There is a certain correlation and rationality, whether it meets the budget, and whether invoices, contracts and related materials are consistent and whether documents are missing or missed. Review whether the standards are exceeded, for example, whether the funds for going abroad meet the funding standards of the "Measures for the Management of Funds for Temporary Travel Abroad for Business". Because the amount of scientific research fund invoices is too large, there are too many projects, and some reimbursement personnel affect the career prospects of accounting auditors. If they are often rejected, interpersonal relationships will be difficult, resulting in financial personnel often going through the motions in auditing.
3.2.5 There are problems with the payment method
For the payment of reimbursement funds for Unit S, out of consideration for the safety and operational complexity of the unit's finances and Shanghai's financial requirements, the payment was first made through the Shanghai Municipal Government. The unified management platform for municipal fiscal special funds will review and approve the funds and then process them in batches through the bank's public window. The unit's accounting staff are only responsible for statistics, and the fund transfer work is completed by the unit's cashiers. The summarized reimbursements and amounts are transferred to the unit's employees' salary cards and official cards through the bank on a monthly basis. Due to the large number of card numbers, it is difficult to ensure the accuracy of the card numbers, making payments impossible and refunds occurring frequently. As online fund payment technology gradually matures, more convenient small-amount cash flow payment methods such as WeChat Pay and Alipay have greatly reduced the workload of financial personnel, while the implementation of online banking has saved time spent in queues at banks and on the road. consumption.
3.2.6 The query system lacks timeliness and functionality
Unit S now uses the group financial software system. Only the financial staff can query the project funding progress after completing the accounting of the vouchers for the month. The project leader hopes to know the arrival, use and balance of project funds in real time, but the information is seriously lagging behind. The main purpose of implementing the online reimbursement system is to break through the limitations of time and space and try to avoid offline operations. However, in the actual application process, the unit's online query system lacks functionality and timeliness. It is impossible to supervise the entire process of fund use, and there are frequent cases of under-budget and over-budget.
4. Strategies for optimizing online reimbursement of public institutions under the background of accounting informationization
4.1 Realizing the re-engineering of the reimbursement process
In view of the cumbersome and inefficient reimbursement process of this public institution problems, it is imperative to re-engineer the reimbursement process. The so-called process reengineering mainly refers to the complete elimination of defects in existing processes, minimizing non-value-added processes, differentiating cumbersome processes, improving key processes, and realizing reimbursement with the support of modern information technology and network technology. Reorganize and optimize the design of the process, and develop an online reimbursement system based on this. Let those time-consuming business processes be completed in parallel in places other than the financial system, thereby breaking the boundaries of time and space, reducing the time consumption of reimbursement business in the financial department, and solving the reimbursement problem without increasing the number of financial staff in the unit.
4.2 Digitize the approval process
When reimbursement is made, the reimbursement personnel of S unit should first submit the form in the online reimbursement system, and then enter the reimbursement process until the reimbursement payment is received. No operation is required, just send the relevant reimbursement documents to the financial department when you are free. With the support of modern information technology, the workload of the financial department's verification work has been greatly reduced, completely liberating the labor force of financial personnel. Various legal reimbursement documents are transferred to different leaders in turn through the online reimbursement system for signature and approval. The secure signature technology used by leaders avoids the risk of being imitated, thus ensuring the uniqueness and security of signatures and approvals.
4.3 Integration with the budget management system
When the reimbursement personnel submit the reimbursement documents, the system will check the legality of the reimbursement budget. Reimbursement documents that exceed the budget cannot be Submission is required, which requires the reimbursement staff to re-examine budget control issues. With the integration of the system and the budget management system, many reimbursement personnel can form the concept of the budget in their minds without logging into the unit's budget system, thereby achieving ex-ante control over the budget. Standardize the executability, seriousness, and rationality of the budget throughout the entire process. Budgets that need adjustment or are unreasonable can be adjusted through the approval process. It can be seen that the implementation of the online reimbursement system has realized the entire process, real-time and dynamic supervision of the budget, and has carried out reasonable and scientific control over the progress of various budgets, laying the foundation for the unit to implement refined comprehensive budget management.
4.4 Simplifying the approval procedures
In order to effectively avoid the problem of one reimbursement business involving multiple approval materials, the online reimbursement system must refine, integrate and integrate various approval reports as much as possible. Improve and incorporate it into the system. For example, in the travel expense reimbursement business, the domestic business trip approval form can be integrated into the online reimbursement system. The business traveler fills it out online before the business trip. After passing the review, the system can choose to call the business trip approval form and print it as an attachment to the reimbursement. .
4.5 Set corresponding standards and formulas in advance
The Shanghai Municipal Finance Bureau has promulgated expenditure standards for travel expenses, conference fees, training fees, overseas funds, etc., which requires S business Units must set unified reporting lines and standards in the online reimbursement system in advance, and set up a unified calculation formula to avoid rework as much as possible. For example, in the budget section of meeting expense reimbursement, you can set various expense standards for meetings at all levels. When an employee initiates an application for meeting expense reimbursement, he only needs to fill in the number of participants, the level of the meeting, and the number of days of the meeting. The computer automatically calculates the relevant upper limit for catering fees, conference room rental fees, conference accommodation fees, etc. If the upper limit is exceeded, reimbursement documents cannot be submitted.
4.6 Improve the cashless payment system
When implementing the online reimbursement system, S institutions must rely on the Shanghai municipal-level fiscal special funds unified management platform and seamlessly connect the systems. , completely open up the payment channels between financial platforms, banks and units, and completely transform the traditional and inefficient fund payment processes and procedures through the use of new settlement systems such as direct payment from the treasury and official cards, so as to maximize the improvement of funds while ensuring the safety of funds. Fund usage efficiency. Financial personnel do not need to take inventory of cash inventory every day, and there is no need to make an appointment for large cash reimbursements, achieving a financial environment with few people and no money. Reduces the risk for reimbursers carrying and managing cash.
4.7 Implement the automatic generation of vouchers and accounting functions
Since the voucher elements such as the cause, account, and project have already been filled in when filling in the reimbursement documents online, so as long as there is no problem after review, once After the reimbursement process is completed, the reimbursement data can be directly connected to the platform and accounting financial software through the Internet. According to the pre-set software program, accounting vouchers are directly generated, achieving data transmission between different software and avoiding manual entry and accounting. Human errors are prevented, mis-production, duplication and omission of vouchers are prevented, which greatly improves the efficiency of financial work.
4.8 Strengthen the publicity and training of financial reimbursement-related knowledge
The use of new systems and new technologies has put forward higher requirements for the computer application capabilities of employees in public institutions. Since most of the Employees in public institutions have different age structures, different proficiency in computer operations, and lack of adaptability to the new system. Therefore, in order to ensure the application of the online reimbursement system, publicity efforts must be increased in public institutions and employees Training enables employees to master the common functions of the online reimbursement system as soon as possible, try to avoid incorrect operations, and effectively reduce differences caused by incorrect use of the system.
4.9 Achieve priority processing of appointment reimbursement
Fund handlers originally had to queue up in the financial department for the fund processing process. If there was a problem, they had to go back and forth several times, which was labor-intensive and material resources and lead to a longer reimbursement cycle. After the implementation of the online reimbursement system, reimbursement personnel of public institutions should make an online appointment first when reimbursing. The financial personnel of the unit can query the system to obtain the reimbursement appointment amount for a certain period of time. If the reimbursement is relatively busy, more staff can be added, and when reimbursement is made, When the number of appointments exceeds the upper limit specified by the system, the system will prompt the reimbursement staff to postpone the reimbursement appointment time. The priority processing of appointment reimbursement realizes the effective integration of office resources, reasonably distributes business workload, and maximizes office efficiency.
To sum up, the widespread application of modern information technology and network technology has caused traditional business systems to face new environments, which requires us to use new ideas and technical means to continuously innovate and change. The implementation of the online reimbursement system for public institutions has greatly improved the financial management of public institutions. The financial department has focused its attention on financial management that is more valuable and closely integrated with business.
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