关键词: 财务报账, 报账流程, 流程再造, 网络报销

Abstract: Financial reimbursement is a basic financial operation for institutions of higher learning; however， there exist many problems in the traditional financial reimbursement procedure such as lack of data sharing， poor timeliness of information transmission， financial information asymmetry， redundant links and repetitive work. Arguably， such problems are mainly caused by the reimbursement produce. An optimized solution is first establishing the financial service management system based on the one-card campus platform so as to achieve the interconnection among various departments and the comprehensive sharing of data. Then， the reengineering scheme of financial reimbursement procedure should be designed on the one-card campus platform by turning to the theory of business process reengineering so as to achieve remote web-based reimbursement， cashless reimbursement， electronic endorsement， compatibility of electronic invoice with paper bills， intelligent voucher generation as well as real-time information push and query.

Key words: financial reimbursement, reimbursement procedure, procedure reengineering, web-based reimbursement