Research On Financial Management And Control Of Y University Based On Financial Shared Services

Under the new normal of education,the state attaches great importance to higher education,which is manifested in increased investment and stricter control over higher education.With the support of the state,the scale of higher education institutions has expanded,the sources of funds have diversified,the school affairs have become increasingly complex,and the number of secondary accounting units has increased.The traditional financial management and control model has been unable to keep up with the current development trend of universities,and it has also become a hindrance to the development of teaching and research in universities.In this context,how to optimize the financial management of universities becomes a problem worth pondering.By reading a large amount of literature,the author finds that financial sharing services bring a lot of benefits to the enterprises.Referring to the enterprises that have successfully implemented financial sharing services,this paper chooses Y University,which is more familiar with them,as a research case,and hopes to introduce financial sharing service to enhance the quality and efficiency of the centralized financial control of Y University.The choice of universities as the research object is the innovation of the application subject of financial sharing service,and also provides a new way of financial management and control for colleges and universities.Through the research,this paper finds that Y University has the following problems in the budget,capital and accounting:the budget work is still manual and time-consuming and inefficient,and the information related to the budget is lacking in communication;The use of funds in centralized management is not high.The fund revenue and expenditure are scattered and lack of financial security control;The accounting management is inefficient,the accounting system and the payment system are isolated,the accounting is separated from the property management,and the paper file management cost is too high.Furthermore,this paper proposes rationalization suggestions for each part.In the budget management,the level of budget management information should be improved,the budget system and the accounting system should be implemented simultaneously,and the scientific research financial management information system should be optimized.In the fund management,the capital operation process should be optimized.a unified payment platform should be constructed,and fund supervision should be strengthened.In the centralized management of accounting,the voucher imaging system,the online approval system,the online accounting system should be established,and the accounting system should be upgraded.The above research hopes to provide financial sharing services for universities to solve the problem of financial management and control,and provide some references.