财务报账是高等院校运作的基础性财务工作,本文通过对高校传统财务报账流程存在的问题进行深入分析,找出高校普遍存在“报账难”现象的根源所在。并针对存在问题,提出了改进网络报销模式,实现远程操作和无纸化网上审批,全面实行无现金报账,完善财务预算制度,发挥预算监督控制作用,及建立与服务对象沟通平台等对策建议。文章对于提升高校财务报账工作的质量和效率具有一定的参考价值。 Financial reimbursement is the basic financial work of colleges and universities. Based on the analysis of the existing problems in the traditional financial reimbursement process in colleges and universities, this paper finds out the root cause of the common phenomenon of “reimbursement difficult” in colleges and universities. In order to solve the existing problems, some countermeasures are put forward, such as improving network reimbursement mode, realizing remote operation and paperless online approval, implementing cashless reimbursement completely, perfecting financial budget system, giving play to the role of budget supervision and control, and establishing a communication platform with clients. The article has a certain reference value for improving the quality and efficiency of financial reimbursement work in colleges and universities.