精益生产的方式在高校财务报账业务流程再造中应用

摘要

高校财务报销过程普遍耗费的时间较长，大多在2小时左右，报销效率非常低下。考虑到网络报账暂时还无法全面推广，通过应用精益生产的方法进行流程再造，增加在二级单位增加报销单据预审程序，整个报销过程的时间从113分钟降低到58分钟，现场报销时间从83分钟减少到43分钟，报销效率显著提高。%At present, the whole process of colleges and universities financial reimbursement time mostly in 2 hours or so, and the efficiency is very low. Considering the network for being unable to fully promote the process reengineering through the application of lean production, increase reimbursement of pre-trial procedures in level second units, the reimbursement process time reduced from 113 to 58 minutes, the reimbursement time reduced from 83 to 43 minutes in site, and it significantly improve the efficiency of reimbursement.