财政部1997年制订施行的《高等学校财务管理制度》明确指出高等学校财务管理的主要任务之一是如实反映学校财务状况;对学校经济活动的合法性、合理性进行监督。并指出高等学校在开展教学、科研和非独立核算的经营活动中,应当正确归集实际发生的各项费用。高校财务报销是归集实际发生的各项费用支出的第一步,也是关键的一 The “Financial Management System of Colleges and Universities” promulgated and implemented by the Ministry of Finance in 1997 explicitly states that one of the major tasks of the financial management in colleges and universities is to faithfully reflect the financial status of the schools and supervise the legitimacy and rationality of the economic activities of schools. And pointed out that colleges and universities in carrying out teaching, scientific research and non-independent accounting business activities, should properly collect the actual costs incurred. The financial reimbursement of colleges and universities is the first step in the collection of the actual expenditure incurred and also the key one