[Abstract] With the deepening of education reform, university accounting environment has undergone profound changes, such as the diversification of investment of higher education, making college funding not only the formation of a multi-channel, and the amount of money increased year by year. With increase the amount of funds to universities, especially accountants auditors brought a dramatic increase in workload, a series of problems in the financial reimbursement. The causes and the countermeasures for problems arising are described.
Keywords paper: colleges and universities, financial reimbursement, issue, cause, countermeasure one problem exists when financial reimbursement problems exist many financial reimbursement universities, where only select two outstanding issues to explore with you.
(A) the original certificate of accounting information distortion distortion mostly false invoices into two cases of false invoices.:
1. The invoice itself when the original documents are not made to carry out economic affairs activities, but spend a few money to buy false invoices. Such false invoices for reimbursement is mainly used in research funding.
2. The invoice itself is not false, but true economic business content reactions such as personal items into the office supplies, the illegal expenditure becomes eligible expenditures. Such false invoices for reimbursement is mainly used in research funding and extra-budgetary funds .
Also in the labor distribution, the situation impersonation identity cards have also occurred. This is mainly used in the reimbursement of research funding.
Since the original certificate of distortion, namely the distortion of accounting treatment, which led to the financial statements do not provide a complete, true and reliable accounting information, accounting information disclosure caused by inaccurate, untrue.
(B) reimbursement when waiting too long increases the amount of school funding, particularly a sharp increase in the workload of the front desk staff accountants audit, resulting in reimbursement when waiting too long, and often not reimbursed, the teachers in order to the reimbursement, ask their students early in the morning, and even some 4, 5 o'clock in the morning to wait in line to the Treasury to take a number to the slightly later simply can not report on, depriving the people line up to come back the next morning . Treasury crowds every day.
The above two issues are very difficult and we often encounter problems.
The main two reasons and countermeasures (a) accounting information distortion problem of false invoices for reimbursement because the interests of drivers, some people said:. 'I myself got research funding, and this is my money.' So they took fake invoices away money, it can not find on the use of false invoices identity of others took the money but also do not pay taxes.
Solve the problem of false invoices, it is necessary to strengthen the people's education and raising awareness to understand the use of false invoices it is illegal to enhance the legal awareness; the second is the business sector should increase counterfeiters individual economic penalties, and strengthen judicial intervention, improve the cost of fraud, to dare to take risks counterfeiters must be severely punished, let it pay a heavy price, to form a social shock effect and deterrent to counterfeiters forces to ensure true and accurate accounting information by the authority of law ; Third, the tax department as soon as possible on behalf of the retail business sales invoice details from all aspects of the function to plug the loopholes so that invoices must reflect the true content of economic activity, accounting based on actual original documents, in order to provide true and accurate accounting information.
Impersonation identity problem solving, the financial sector should take real-name system, which was paid for services rendered directly into bank cards within each party, rather than into an individual bank card, even so, we can not 100% The labor costs of issuing identity solve the problem of distortion, but the total is still to fraudulent use of another person's identity by setting up a no small obstacle. This has increased the workload inadvertently accountants.
(B) reimbursement of waiting time problem because the amount of money to increase the workload increases, it is an indisputable fact, without increasing the accounting staff, queuing problem can not be solved.
Everything artificially. To solve the queuing problem reimbursed my school faculty, the financial sector and network management center acceleration of information technology, jointly developed network online booking reimbursement and reimbursement systems. Especially network reimbursement system, so we do not have the finance department to be reimbursed to classify and organize their own bills, fill in the online claims detailed list, fill devoted to each network reimbursement launch point, the financial sector received a delivery order, review, audit and correct after the funds directly into the personal bank account in. Although the accounting staff is very hard, but the staff solve the problem of long waiting periods for reimbursement, the majority of faculty recognition, and now more and more people choose network reimbursement.
Network reimbursement widely used to solve the staff problem of long waiting periods for reimbursement, but a large number of documents or to rely on the audit of the accounting staff by one, gradually increasing the workload, can not rely on consciousness, quality and professionalism to support complete boring, burdensome audit work, since it is the economic work, it should use economic means to manage the economy. To establish a set of accounting staff workload (including the quantity and quality) assessment methods. Embody the 'hard work and less earn less, much less get high quality error, the error number' principle of distribution according to work. Only such a large number of accounting audit work to be successfully completed.
In summary, the two outstanding issues elaborated university financial reimbursement existence, causes and countermeasures, willing to communicate with colleagues together to discuss, in order to improve the level of accounting, increase the accuracy of accounting information true, improve service levels and to protect the school even economic activity in the country in an orderly manner.
1. Zhou Hui. Hazards and preventive measures of accounting information distortion. Business accounting .2003 (1)
2. Qin Zhongliang, Min Chao, Zhang Yuwei The current basic views and opinions accounting theory and practice in several hot issues. Finance and Accounting, 2003 (10)