Research On Process Reengineering Of University's Financial Management

With the development of our country social economy organizational reform market economy, the new higher education operational mechanism adapts with the socialist market economy forms gradually. The university has been transferred from the enclosed type to the open-type, and its developing model is transferring from the extensive type to the intensive type. The university's financial management is changing from the growth calculation to the efficient calculation, from the "the financial renders an account" to "the management decision". Because the internal and external environment have been changing sharply, the university financial workers must set up the idea on financial and accounting service, and reconsider the existing accounting operation process by using the information technology to reject or simplify the low efficiency activity in order to raise the working efficiency.The research is based on the 1990's managerial concept-business process reengineering thought. By analyzing the existing financial organization and operation process with the aid of technical tool and method, the paper discussed how to apply the BPR theory to the university's financial management process. A new system should eliminate the shortage of original process work method from the function and the department which emphasize on the process and the result, and establish a new financial management system of take the management decision as the guidance.Firstly, this paper analyzes the related theory of business process reengineering (BPR), including the BPR concept and the constitution, the content and the background, formation the development, theory tracing and so on, and compared with the enterprise and the higher education system's operation, proved the similar of both, thus lay a foundation the operation process restoration in the university. Secondly, summarizes of the university financial management's meaning, the principle, the goal, the duty and the characteristic. And then analyzes the university's financial management process, including the university financial management 's present situation, the existence question, the process restoration's turning point, explained these questions' reason from the process diagnosis way. Thirdly, this paper constructs the university financial management process reengineering system design frame. At the end, the paper takes the SD university's financial management as the research case, has carried on the analysis explanation to the university financial management process reengineering's breakthrough point.The main contribution of this research is that the paper analyzes the problems of the university's financial management and gets the solution from the standpoint of BPR.