毕业论文-高校财务报销人员能力素质分析.doc

高 职 毕 业 实 践 报 告毕业综合实践报告题目：高校财务报销人员能力素质分析以联合大学为例姓 名学 号学 院应用科技学院专 业计算机网络技术 实 习 单 位校内指导教师企业指导教师2015年3 月 21 日15摘 要随着社会经济的不断发展，财务报销的工作也越来越受到重视，财务报销人员的能力素质也在受到考验，财务报销能力的高低，能在财务报销人员能力上有所体现。只有财务报销岗位人员所具备的相应的工作素质，报销业务能力才会越来越高。本份实践报告主要是以北京联合大学为例，针对高校财务报销人员的能力素质分析，我主要以专业理论知识与自身的实践经验相结合来进行分析，从中得到财务报销人员能力素质中存在的问题，并提出相应的解决方法合理的对策。使以后报销工作越来越顺利，工作效率可以得到提高。关键词：财务报销 分析 能力素质 目 录1引言32实习岗位概述42.1实习单位介绍42.2实习工作介绍53高等学校财务处理程序53.1 一般高校财务报销工作程序53.2 北京联合大学财务报销工作53.2.1审核用于报销的原始票据532.2登记录入财务系统，并打印出记账凭证63.23讲打印出的记账凭证和相关资料进行分类汇总整理64财务报销岗位人员能力素质分析74.1公平公正、谨慎耐心74.2有责任感、热爱本职工作74.3所具备的会计从业资格证书74.4熟练掌握费用相关的会计知识84.5熟练各种电脑的办公软件进行账务处理85存在的问题85.1财务报销系统有待加强85.2财务报销人员对电脑软件操作能力有待提高85.3财务报销人员专业知识与实际操作有待加强86建议与对策86.1加强财务专业学习与工作经验交流86.2加强财务报销人员的电脑操作技能97实习体会9结 论10致 谢11参考文献121引言随着时间的推移，社会经济与科学技术都在不断的发展，财务报销在各高校事业中显得尤为重要。其工作效率直接影响自身的职能发挥与工作的效果。财务报销是一项涉及广泛、非常重要的、琐碎但极其谨慎的经济管理工作。只要财务报销岗位人员从事了这项工作就应该爱岗敬业，以踏实积极的心态去面对工作，创造出不平凡的业绩。对财务报销人员能力素质在工作中存在的问题进行分析，提出意见建议并作出对策，不断加强提高财务报销人员工作能力素质为高校事业出一份力，才能成为领导的得力助手与参谋，才能成为新时期的财务报销岗位人员。2实习岗位概述2.1实习单位介绍我的实习单位是北京联合大学财务处（昌平校区）。该单位位于昌平校区学生活动中心主楼一层。财务处全体干部在邓小平理论和“三个代表”重要思想指导下，紧紧围绕教学这一中心工作，把提高服务质量作为财务处永恒的话题，团结一致，为学校管好财、理好财，努力为学校改革和发展作贡献。财务处是在校长的领导下，具体负责全校财务工作的职能部门。其主要职责共有12条。其中我接触的工作流程有：1、经费支出审批程序 2、专项经费支出审批程序 3、国库集中支付报销流程其中接触到的规章制度有：1、联合大学财务制度 2、联合大学预算管理办法 3、联合大学经费审批权限及标准 4、联合大学科研项目经费及管理暂行办法其主要职责是：1.贯彻执行会计法和收支两条线制度，根据上级财务管理的政策和要求，结合学校的总体建设目标和发展规划，编制年度预算分配和决算工作。按时编制、上报各类会计报表。2.根据行政事业单位会计制度管理核算全校人员经费、教学经费、公用经费等各项经济业务。协助院、部、处各部门搞好教学经费和科研经费管理工作。3.负责全校教职工工资及各项补贴、离退休工资各项补贴、临时工资、丧葬费、抚恤费、福利费的管理核算发放工作。4.负责全校学生奖学金、贷学金、物价补贴、勤工助学等经费管理核算发放工作。5.负责记录全校国有资产的购入、领用、调出、盘盈、盘亏等审查报账工作，配合相关部门定期进行财产清查。6.协助医务部门搞好公费医疗管理、核算、改革工作。7.负责“统筹医疗”管理、核算、报销工作。8.负责工会经费拨付工作，兼职管理工会经费核算工作。9.兼职管理基建处基建经费核算工作。10.负责职工住房公积金的财务核算工作。11.按照国家税法完成全校代扣代缴个人所得税工作。12.负责会计档案的整理、装订、立卷归档工作。机构设置主要有以下科室：校级资金管理科、预（决）算管理研究科、核算一科、核算二科、综合科以及校园卡卡务中心。2.2实习工作介绍本人在北京联合大学应用科技学院财务处实习期间，担任财务助理。3高等学校财务处理程序3.1 一般高校财务报销工作程序大部分高校财务报销程序与企业报销程序不同。首先相关项目负责人将原始票据收集整理齐全后，签字。然后先后交给相应的负责人进行检查，检查后交给校院领导签字盖章审核，使得票据具有项目负责人、单位负责人、经手人3个签字后最后交给学校财务处的报销岗位人员；财务报销岗位人员主要审核的内容主要有：报销的原始凭证的真实性，报销事项的合理、合法性，相关项目资金的使用情况等是否齐。待财务报销人员审核并登记入账后，即可在财务处领导相应的款项，如果不符合财务报销的规定，相应的票据、凭证会被退回然后补全手续、补换发票等手续后，再次进行报销。3.2 北京联合大学财务报销工作3.2.1审核用于报销的原始票据审核内容如下：1.纵向课题项目经费报销（1）是否具有税务监制章或财政监制章。（2）付款单位是否填写的是“北京联合大学”。（3）金额大小写是否一致。（4）是否有所购商品的名称、数量、单价、金额。（5）是否有购物明细清单。（6）是否有收款单位的财务专用章。（7）开票人及开票日期是否填写完整。（8）整张票据字体是否一致。（9）发票背面是否有3人签字：单位负责人、项目负责人、经手人。若“项目负责人”是“单位负责人”，则签字为：单位负责人、经手人、验收人，以上是经费签字手续；若是课题则为：课题负责人、经手人、验收人。（10）发票背面是否标明经费出处，即“项目名称”、“项目代码”。（11）是否写清楚事由。（12）车票、定额发票等是否需要填制“支出证明单”，车票是否按照票面金额从大到小顺序整理，每张票据是否写明事由。2.国内差旅费报销，是否填写“差旅费报销单”。（1）核对“差旅费报销单”中的“出差补贴”栏。（2）核对报销出差参加会议事宜，是否附有会议通知原件。（3）核对报销调研事宜，是否附上单位负责人、项目负责人签字盖章的书面调研报告以及参加人员名单。3. 购置仪器设备等固定资产的报销，核对是否填写“固定资产验收单”。4.子女统筹医疗费报销，核对填写的“北京联合大学统筹医疗药费报销单”、当年的“子女统筹医疗卡”和医疗费原始票据。5.横向课题经费报销，核对报销课题是否填写“北京联合大学科研课题报销单”，是否有课题负责人、经手人、验收等3人签字。32.2登记录入财务系统，并打印出记账凭证学校财务利用“复旦天翼账务系统”进行经济业务的登帐，每笔经济业务经过审核无误后打印出记账凭证。3.23讲打印出的记账凭证和相关资料进行分类汇总整理将打印好的会计凭证和相应的材料放到一起，用曲别针固定放好，放到相应的地方，防止丢失混乱。4财务报销岗位人员能力素质分析财务报销在各高校事业中显得尤为重要。其工作效率直接影响自身的职能发挥与工作的效果。财务报销也是一项涉及广泛、非常重要的、琐碎但极其谨慎的经济管理工作。财务报销岗位人员应该爱岗敬业，以踏实积极的心态去面对工作，对工作中存在的问题进行分析，提出意见建议并作出对策，需要不断加强提高财务报销人员工作能力素质。下面我以北京联合大学为例对财务报销岗位人员所必备的能力素质进行分析。4.1公平公正、谨慎耐心我以联合大学应用科技学院为例：在报销项目经费这项工作中，需要注意很多细节内容，由于财务处几乎升级用财务系统进行报销，所报的项目经费都需要分类登记入账，以及在选择登记报销的原始凭证上是否有相关人员的签字和盖章。只有做到耐心谨慎的核对，才能保证预约报销单的准确性。所以我分析得出：财务报销人员应该具备谨慎和耐心，才能将准确无误的预约报销单打印出来。在申请预约报销单的这项工作中，会出现到单位利益和个人利益相冲突，比如：预约报销人员多报一些金额作为自己额外的金额，这样会损害到学校的利益。根据规定财务报销人员要摒弃单位以及个人得失，对待双方的利益公平公正的秉公办事， 这样才能顺利的完成财务报销程序。所以我分析得出：财务报销人员在工作上应该公平公正，秉公办事。4.2有责任感、热爱本职工作以联合大学为例：在进行学生医药费报销这项工作时，需要齐全的原始票据，有很多项目需要仔细核对审查，十分繁琐。给我印象最深刻的是：按照医务室所开出的报销百分比计算出所报销的金额后，填写凭证时填写的金额用大写数字进行转换的时候看看是否一致。面对繁琐报销工作时，我认为财务报销人员应该持有一颗较强的责任心，这样才可以避免金钱上的利益冲突。以联合大学为例：在进行预约报销的时候，排队等候的老师非常多，财务报销工作效率与老师们所持有的原始票据是否合格、齐全有一定关系。我认为应该在老师们排队等候的时候逐一帮助老师检查票据，凭证是否齐全，使得财务报销岗位人员的工作效率得以提高，感受到工作的乐趣，在平凡的工作中做出不平凡的业绩。4.3所具备的会计从业资格证书根据我国财政部规定，从事会计工作的人员，必须取得会计从业资格证书。单位会计机构和会计主管人员还应具备会计师以上专业技术资格或从事会计工作3年以上经历，所以具有会计从业资格证书是从事会计工作的第一保证。4.4熟练掌握费用相关的会计知识以联合大学为例，在进行财务报销登记入账的时候要懂得“有借必有贷、借贷必相等”的记账规则、试算平衡的会计专业知识。所以在会计报销工作过程中，费用核算会计专业知识是很重要的。4.5熟练各种电脑的办公软件进行账务处理以联合大学为例：在进行报销登记、制作会计凭证的时候，具备良好的电脑操作能力是非常必要的。比如在“复旦天翼账务”系统，F2是删除、F5是增加新的空白录入页面、F10可以将账目拉平、Ctrl+x是剪切、Ctrl+c是复制、Ctrl+v是粘贴等。熟练掌握电脑技巧既可以减少工作错误的发生又可以很大的提高工作效率。5存在的问题5.1财务报销系统有待加强在年末结账期间，联合大学财务处报销人员工作繁多，在这期间财务报销系统出现崩溃，使得办理报销业务缓慢，办公效率低下易导致财务人员压力大以及等候报销人员心情急躁易出现矛盾。5.2财务报销人员对电脑软件操作能力有待提高以联合大学为例：长期从事财务报销人员对会计工作十分熟悉，但是随着技术发展，从原来登记的纸质凭证升级到计算机登记凭证，如果不及时掌握电脑技术就会影响到财务报销的工作效率。5.3财务报销人员专业知识与实际操作有待加强以联合大学为例：现今，一些财务报销人员理论知识丰富，另一些财务报销人员的理论知识面较窄，都与实际操作联系较差。一旦出现新的问题，解决起来就显得很困难。6建议与对策6.1加强财务专业学习与工作经验交流财务报销人员进行报销业务时经常要与自身专业知识相结合，为了可以出色的完成本职工作应该努力学习更多新的专业知识，巩固夯实基础，我建议财务部门应当定期开展经验交流会，既可以使单位的学习氛围提升起来，又可以通过彼此的工作经验交流使得财务工作完成的顺利成功，最主要的还可以培养人员之间的感情。6.2加强财务报销人员的电脑操作技能随着经济的不断发展，计算机已经普及到各个领域，财务部门已经从原来的纸质的凭证、报表逐步升级成为电脑做账、电子凭证、电子报表。财务报销人员应该逐步适应当前的经济发展，多多学习计算机知识，提高计算机技能，可以通过自学以及报班的形式进行提高。这样还可以很大程度的提高工作效率与速度。7实习体会通过三个月在财务室实习，我学到了好多知识，可以在实践的同时学到好多专业知识，在查询发票真伪的时候需要刮开防伪涂层更多的是分为地税和国税，有的地税更多的要很多的详细信息，如果输入的不仔细那所有的就得重新查；使用POS机的时候李洋老师教我们如何查询单笔消费和多笔消费，还有结算业务。其中我还自己学会给POS上银联单，我觉得只要善于发现就能学到很多知识。在收取学费的时候要注意两点：第一点是是否为北京银行卡，另一个是有的同学申请助学贷款。因为学院不一样，专业不一样，收取学费的编码也不一样，所以要谨慎，而且最后写完要检查是否有老师的签章，最后留取记账凭证和原始凭证，原始凭证和银联单的记账单钉在一起。我觉得在财务实习最主要最重要的是制作支票；支票分为两种，一种是北京银行的，一种是招商银行的。报销老师报销的项目不一样所用支票也不一样。将支票的日期，用途以及单位写的准确无误后再进行打印，然后将支票按照正确的位置放到支票机里打印支票即可。看似简单的事情要求的东西细节越多，既能锻炼我的耐心又能增强我的会计专业的业务能力。结 论财务报销工作是一项非常谨慎，涉及面广的经济管理工作，将所学的理论知识与实际操作结合起来，提高了自身的综合能力。在财务处学习的这段时间我积极配合老师的工作，并得到了老师的好评，我感觉到非常开心。在实习期间我发现了在财务报销工作上的不足，并找到问题合理建议和对策，希望我所提出的意见和对策能对北京联合大学的财务报销工作有所帮助。致 谢感谢李洋老师在我实习期间对我的悉心教导，在李洋老师的帮助下，我不仅学到了很多专业知识，同时也拓展学习到了另外的工作技术。完成实践报告也是我在校实习的一个句号，在这三年的大学生活里，我担任团支书一职，不仅学习到了工作的技巧同时提高了我的综合素质，我热爱北京联合大学热爱帮助过我的老师、同学。我会一直坚持不懈的努力下去，不断地提高自己。参考文献1李海波主编新编会计学原理-基础会计立信会计出版社，2011.32北京联合大学（校本部）财务报账手册财务处2010.3修订版.3北京联合大学官方网站：/col/col273/index.html4会计从业资格考试教材编委会编.财经法规与会计职业道德北京：中国财政经济出版社，2011.95会计从业资格考试教材编委会编.会计基础北京：中国财政经济出版社，2011.96陈琳、龚秀敏主编. 管理原理与实践M. 北京：国防工业出版社, 2013.87北京财政： 8中华会计网校：实习时间2014.11.15到2015.01.23实习单位名称北京联合大学应用科技学院财务处实习岗位财务助理实习工作任务做支票、记账、收取学费、预约报销实习完成情况企业老师给予100分的评价选题原因因为在学校所学是会计结论概述通过实习了解了联合大学财务处财务报销岗位出现的问题，以及提出了有待提高的意见和建议。为你提供优秀的毕业论文参考资料，请您删除以下内容，O(_)O谢谢！A large group of tea merchants on camels and horses from Northwest Chinas Shaanxi province pass through a stop on the ancient Silk Road, Gansus Zhangye city during their journey to Kazakhstan, May 5, 2015. The caravan, consisting of more than 100 camels, three horse-drawn carriages and four support vehicles, started the trip from Jingyang county in Shaanxi on Sept 19, 2014. It will pass through Gansu province and Xinjiang Uygur autonomous region, and finally arrive in Almaty, formerly known as Alma-Ata, the largest city in Kazakhstan, and Dungan in Zhambyl province. The trip will cover about 15,000 kilometers and take the caravan more than one year to complete. The caravan is expected to return to Jingyang in March 2016. Then they will come back, carrying specialty products from Kazakhstan A small art troupe founded six decades ago has grown into a household name in the Inner Mongolia autonomous region. In the 1950s, Ulan Muqir Art Troupe was created by nine young musicians, who toured remote villages on horses and performed traditional Mongolian music and dances for nomadic families. The 54-year-old was born in Tongliao, in eastern Inner Mongolia and joined the troupe in 1975.He says there are 74 branch troupes across Inner Mongolia and actors give around 100 shows every year to local nomadic people. I can still recall the days when I toured with the troupe in the early 80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldnt help but sing the folk songs, Nasun says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didnt have a formal stage. The audience just sat on the grass. Usually, the performances became a big party with local people joining in. For him, the rewarding part about touring isnt just about sharing art with nomadic families but also about gaining inspiration for the music and dance. Ulan Muqir literally translates as red burgeon, and todays performers of the troupe still tour the regions villages and entertain nomadic families, but their fame has spread around the world. On May 16 and 17, nearly 100 singers and dancers from the troupe performed at Beijings Poly Theater. Their show, titled Ulan Muqir on the Grassland, depicted the history and development of the art troupe. Being from the region allowed me to embrace the culture of Inner Mongolia and being a member of the troupe showed me where I belonged, Nasun, the art troupes president, who is also a renowned tenor, tells China Daily. During a tour in 1985, he went to a village and met an elderly local man, who told him a story about his friendship with a solider from Shenyang, capital of Northeast Chinas Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has combined contemporary musical elements with folk songs of the region. Haimu, a 25-year-old khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a six-member band, he performs fast songs and soft ones that he writesall while playing the horse-head fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the “Grand View: Chinese Painting Highlight” session at China Guardian 2015 spring auctions, Pan Tianshous representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Kerans masterwork Jinggang Mountain fetched 126.5 million yuan, an unexpected high in recent years. However, the trading volume fells to 1.87 billion yuan from 2.22 billion yuan in the same period the year before. The Huangchen 2015 Spring Auctions, which recorded 42.5 million yuan in total sales, experienced the same. The section number went down to 5 from 12 compared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of forgery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the long-lasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,” said the president of China Guardians Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2015 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.” Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled “Fine GiltBronze Buddhist Images” achieved a great deal with total sales volume of 41.89 million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 16-17th century of Tibet was sold for 5.06 million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of large-scale decline of auction sessions. There was a palpable dull thud of disappointment that accompanied the return of the imperial entourage of Zhen Huan to her homeland. It followed a couple years of hushed excitement as Chinese fans were fed tidbits about their proud concubine who was supposed to conquer the high ground of the North American market. Zhen Huan is, of course, the title character of The Legend of Zhen Huan, a 2011 television series that swept China off its feet and later took other Asian countries by storm. Two years ago, it was reported that HBO, a premium cable service headquartered in the United States, was going to air it in North America after some modification. Now, a condensed version that provides English subtitles but no dubbing has finally been made available on Netflix for online streaming. This version, highly anticipated as a milestone in Chinas cultural foray overseas, has been widely panned by its home audience. Retitled Empresses in the Palace, the American version has been shortened from its original 76 episodes at 45 minutes each, to six 90-minute episodes. The quick pacing threw off many native viewers, who are accustomed to a more leisurely daytime-soap-style narrative rhythm. (Chinese TV stations would run two or three episodes every day.) I did not finish the full-length version and found the truncated one not difficult to follow. Whats lost, I believe, are the interesting setups and pauses that illuminate the Chinese art of storytelling. Much of the plot is still there. It is the flavor that was sacrificed. The American edition uses the framework of the Empress Dowager in her senior years reminiscing at the beginning and the end of each episode, hinting at whats to come and recapping the key points. This device, not used in the original, is culturally understandable but artistically mediocre. What puzzles me is the two new songs for the opening and end credits. They were written in English, but sung by Chinese with an uncomfortable accent. They were obviously designed to appeal to an English-speaking base, but do not jibe with the Chinese dialogue. Speaking of the dialogue, the English translation, picked apart by some Chinese, is too literal for my taste. I can imagine a typical American hit by a flurry of royal ranks, addresses and greetings, even multiple names and titles for the same person. The first half hour must be a swamp to wade through, very much like my experience of getting through a Tolstoy tome with its endless inflections of names transliterated into lengthy Chinese. I see the choice of verbatim translation as an effort for conveying exotica. It is fairly competent, with no error that I could detect, but fails to rise above words or capture the essence of the language. A cultural product usually crosses over to a foreign territory first by an emphasis on the commonalities. But whether inside or outside China, the temptation to sell it for the differences is just too great. Sure, the sumptuous sets and costumes are a big attraction, but the narrative technique has becomehow shall I put it?a bit anglicized, which is necessary for cultural export. Judging by the responses, this legend, which, contrary to the claim of the English trailer, is totally fictitious, has departed from China but not yet landed on American shores. I am a big fan of Ralph Waldo Emersons essay titled Self-Reliance. If youve not yet read it, I strongly encourage you to do so. In this essay, the venerable Emerson talks about eschewing the trappings of society and finding ones own path. He urges the reader to find rectitude and lead a moral life. He professes that, only by being self reliant, as opposed to relying on the government and being dictated to by society, can one begin leading a decent and purposeful life. He avers that such a life is the only life worth living. I agree with him. This essay was written during a time of social upheaval in America, and it is rather odd that Emerson authored it, as he was a part of the upper crust of society at the time. It just so happened that he looked around him, at the indolence and the wantonness of the people in his circle; he wondered how in the world he came to belong there. Indeed his penning and publishing this essay caused his excommunicati