導語：采購管(guan)理(li)系統銜接設(she)計方式一文來源于網(wang)友上傳，不代表(biao)本站觀點(dian)，若(ruo)需要(yao)原(yuan)創文章可(ke)咨(zi)詢客服老師，歡迎參考。

摘要：隨著資產數量的提高、資產管理要求也在不斷提高，如何提高資產管理效率、簡化資產管理的流程，要求進一步提升資產管理信息化程度。從資產全生命流程管理出發，資產會經歷資金落實、采購落實到入庫直(zhi)至處(chu)置的(de)(de)管理流(liu)程，如何通過多方(fang)信息系統實現(xian)銜接管理是(shi)本文探討的(de)(de)要點。

關鍵詞：信息(xi)化；行政事業單位；國有資產管理

一、學院資產管理現狀與挑戰

在高職院校擴招的背景下，浙江農業商貿職業學院招生規模不斷擴大，為滿足學院教學、科研等方面的要求，學院資產業務不斷增加，全校資產數量逐年上漲。如何統籌運用現代化、信息化手段加強對學院資產的管理關系到學院的發展。學院當前運用浙江省財政廳資產云系統對學院資產的入賬、出租、處置等業務進行管理，通過國子系統對學院內部資產的調撥、盤點、內部處置申請等業務進行管理。一方面，隨著學院資產總量的逐年增加，如無法實現對資產進行高水平的數字化、信息化管理，將導致無法精準有效地管理資產，進而導致資產賬卡不一、賬實不一等情況的出現；另一方面，隨著學院數字化改革的深入推進，資產管理如何實現一體化、全生命流程管理，將會影響學院數字化改革進程。針對學院資產管理現狀，改進資產管理流程，結合學院財務、采購等系統的設置，改變學院資產粗放式管理模式，加強對學院資產的監管，提高資產管理精細化水平，實現資產的全生命流程管理，是提高學院資產使用效益，進而提高學院管理的整體效益的發展方向。根據學院機構設置，學院的財務管理和資產管理分別由計劃財務處和資產管理處負責，資產管理系統與(yu)財(cai)務(wu)(wu)管(guan)(guan)理系(xi)統(tong)無法(fa)(fa)實現(xian)(xian)數據(ju)(ju)對接(jie)。根據(ju)(ju)現(xian)(xian)有資(zi)產(chan)(chan)(chan)管(guan)(guan)理模式，資(zi)產(chan)(chan)(chan)明細賬(zhang)(zhang)(zhang)由(you)(you)資(zi)產(chan)(chan)(chan)管(guan)(guan)理處(chu)管(guan)(guan)理，而財(cai)務(wu)(wu)處(chu)僅管(guan)(guan)理資(zi)產(chan)(chan)(chan)大類總賬(zhang)(zhang)(zhang)，財(cai)務(wu)(wu)處(chu)在(zai)完成采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)支(zhi)付后并不記(ji)錄資(zi)產(chan)(chan)(chan)的(de)明細；資(zi)產(chan)(chan)(chan)從采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)申請(qing)、完成采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)、報銷、入賬(zhang)(zhang)(zhang)、日常(chang)管(guan)(guan)理與(yu)處(chu)置無法(fa)(fa)實現(xian)(xian)由(you)(you)一(yi)個統(tong)一(yi)的(de)系(xi)統(tong)進行管(guan)(guan)理，這(zhe)會(hui)導致資(zi)產(chan)(chan)(chan)的(de)經費落實、采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)報銷、入賬(zhang)(zhang)(zhang)管(guan)(guan)理出現(xian)(xian)脫(tuo)節現(xian)(xian)象(xiang)［1］，如(ru)財(cai)務(wu)(wu)處(chu)根據(ju)(ju)采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)需求老師提(ti)出的(de)申請(qing)，落實相關經費，此時(shi)將(jiang)第一(yi)次明確采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)科目，根據(ju)(ju)經費落實情況和采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)科目，由(you)(you)采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)人(ren)員(yuan)(yuan)(yuan)實施資(zi)產(chan)(chan)(chan)采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)，最后由(you)(you)資(zi)產(chan)(chan)(chan)管(guan)(guan)理員(yuan)(yuan)(yuan)對資(zi)產(chan)(chan)(chan)進行入賬(zhang)(zhang)(zhang)，入賬(zhang)(zhang)(zhang)后由(you)(you)使(shi)用(yong)(yong)人(ren)或管(guan)(guan)理員(yuan)(yuan)(yuan)管(guan)(guan)理資(zi)產(chan)(chan)(chan)的(de)使(shi)用(yong)(yong)、調撥、處(chu)置等(deng)流程。由(you)(you)于財(cai)務(wu)(wu)管(guan)(guan)理系(xi)統(tong)、采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)管(guan)(guan)理系(xi)統(tong)、資(zi)產(chan)(chan)(chan)管(guan)(guan)理系(xi)統(tong)無法(fa)(fa)實現(xian)(xian)數據(ju)(ju)對接(jie)，會(hui)導致某些過(guo)程出現(xian)(xian)偏差，如(ru)財(cai)務(wu)(wu)根據(ju)(ju)采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)人(ren)提(ti)出的(de)申請(qing)認為本次將(jiang)采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)軟件系(xi)統(tong)而實際僅采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)服務(wu)(wu)等(deng)。如(ru)何打通財(cai)務(wu)(wu)、采(cai)(cai)(cai)(cai)(cai)(cai)購(gou)、資(zi)產(chan)(chan)(chan)三方(fang)管(guan)(guan)理系(xi)統(tong)間的(de)信息孤島，實現(xian)(xian)學(xue)院資(zi)產(chan)(chan)(chan)全生命流程管(guan)(guan)理是本文所探討(tao)的(de)重點(dian)。

二、資產全流程管理流程梳理

學院資產絕大多數來源為采購，財務的資金管理可通過采購系統與資產管理實現對接。根據學院采購流程，當采購申請提出后，需要明確資金來源并落實資金開支渠道、部分需要獲取浙江省財政廳的確認書；資金落實后進入采購流程，完成采購及報銷、財務完成入賬后，通過財政廳資產云系統實現資產入賬，資產入賬后可以進行使用（如出租出借）、調撥、處置、盤點等業務。根據以上流程，財務系統是整條流程的基石。本文主要探索資產管理系統與采購系統、財務系統實現銜接的可行性。

三、資產、財務、采購信息系統現狀

學(xue)(xue)院(yuan)資(zi)(zi)產管(guan)(guan)(guan)理(li)(li)處管(guan)(guan)(guan)理(li)(li)全(quan)校資(zi)(zi)產、學(xue)(xue)院(yuan)采(cai)(cai)購工作，而財(cai)務(wu)(wu)管(guan)(guan)(guan)理(li)(li)由學(xue)(xue)院(yuan)計劃財(cai)務(wu)(wu)處進(jin)(jin)行(xing)(xing)。學(xue)(xue)院(yuan)現(xian)使(shi)用相互獨立的資(zi)(zi)產管(guan)(guan)(guan)理(li)(li)系(xi)統(tong)(tong)(tong)(tong)與財(cai)務(wu)(wu)管(guan)(guan)(guan)理(li)(li)系(xi)統(tong)(tong)(tong)(tong)，雙方數據(ju)無法進(jin)(jin)行(xing)(xing)直接(jie)共享(xiang)。學(xue)(xue)院(yuan)正在建立采(cai)(cai)購系(xi)統(tong)(tong)(tong)(tong)。三方系(xi)統(tong)(tong)(tong)(tong)如何通過(guo)建立一個系(xi)統(tong)(tong)(tong)(tong)，通過(guo)不同系(xi)統(tong)(tong)(tong)(tong)之間(jian)的接(jie)口(kou)，實(shi)現(xian)系(xi)統(tong)(tong)(tong)(tong)間(jian)的數據(ju)讀(du)取、寫入(ru)、分析(xi)共享(xiang)，簡(jian)化資(zi)(zi)產管(guan)(guan)(guan)理(li)(li)流程、提高資(zi)(zi)產管(guan)(guan)(guan)理(li)(li)效率(lv)、加強(qiang)資(zi)(zi)產管(guan)(guan)(guan)理(li)(li)科學(xue)(xue)性，最后(hou)為實(shi)現(xian)智慧(hui)校園建設(she)添(tian)磚加瓦。根據(ju)財(cai)務(wu)(wu)、采(cai)(cai)購、資(zi)(zi)產三方業(ye)務(wu)(wu)現(xian)狀，部分數據(ju)共享(xiang)是系(xi)統(tong)(tong)(tong)(tong)連(lian)(lian)接(jie)的關鍵：財(cai)務(wu)(wu)與采(cai)(cai)購系(xi)統(tong)(tong)(tong)(tong)通過(guo)經費開支渠道、經費落實(shi)中的采(cai)(cai)購目錄等信(xin)息進(jin)(jin)行(xing)(xing)鏈(lian)接(jie)；資(zi)(zi)產與采(cai)(cai)購通過(guo)設(she)備(bei)采(cai)(cai)購信(xin)息進(jin)(jin)行(xing)(xing)連(lian)(lian)接(jie)；資(zi)(zi)產與財(cai)務(wu)(wu)通過(guo)報銷(xiao)憑證(zheng)號、折舊計提數據(ju)等進(jin)(jin)行(xing)(xing)連(lian)(lian)接(jie)。

四、資產全流程管理方式探索

（一）總體目標

通(tong)過(guo)(guo)系統(tong)建設，連(lian)接財(cai)(cai)務、采(cai)(cai)購、資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)三(san)方(fang)信息(xi)(xi)(xi)化系統(tong)，實現資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)從(cong)經(jing)費(fei)落實到資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)處(chu)置全生(sheng)命流程信息(xi)(xi)(xi)化管(guan)(guan)理(li)。根據(ju)財(cai)(cai)務、采(cai)(cai)購、資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)理(li)現狀，通(tong)過(guo)(guo)建立一個系統(tong)，實現采(cai)(cai)購申請(qing)人可通(tong)過(guo)(guo)該(gai)系統(tong)完(wan)成(cheng)(cheng)采(cai)(cai)購申請(qing)提(ti)(ti)交(jiao)、財(cai)(cai)務經(jing)費(fei)落實、采(cai)(cai)購人員完(wan)成(cheng)(cheng)采(cai)(cai)購、提(ti)(ti)供報(bao)銷資(zi)(zi)(zi)(zi)料、財(cai)(cai)務完(wan)成(cheng)(cheng)報(bao)銷入賬、資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)入賬、資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)使用管(guan)(guan)理(li)、實時變(bian)動調撥(bo)、掌(zhang)握資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的實時狀態、資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)出租出借、資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)處(chu)置、資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)清盤(pan)、折(zhe)舊計提(ti)(ti)、報(bao)表生(sheng)成(cheng)(cheng)、數據(ju)分析等(deng)功(gong)能。通(tong)過(guo)(guo)系統(tong)對(dui)學(xue)院資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)實施監控，通(tong)過(guo)(guo)該(gai)系統(tong)的管(guan)(guan)理(li)，打通(tong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)、采(cai)(cai)購、財(cai)(cai)務三(san)方(fang)信息(xi)(xi)(xi)孤(gu)島，建立高效(xiao)可靠、互(hu)聯互(hu)通(tong)的智慧校園管(guan)(guan)理(li)系統(tong)，推動關鍵信息(xi)(xi)(xi)跨部(bu)門(men)共享。

（二）模塊設計

1．財務數據模塊通過獲取財務系統數據接口，提供經費來源、支出渠道、經費使用情況、經費余額、是否上報預算、預算相關計劃等信息，打通浙江省財政廳金財系統，實現從經費落實到確認書下達的一站式辦理。建立財務做賬模塊，在采購報銷完成后，讀取采購模塊數據接口，導入財務做賬所需的相關信息，如經費支出渠道、支出部門、是否作為資產入賬等信息，生成當次采購的相關憑證。打通資產管理模塊數據接口，實時核對已完成的月結賬工作與財務數據，通過獲取資產系統數，準確獲取資產折舊、核銷等信息。通過構建財務數據模塊，解決采購申請人在經費本經費落實與財政性資金落實之間的認知盲點與痛點。通過實現財務與采購模塊的數據互通，減少從經費落實到采購之間的工作步驟，減少等待采購的時間。2．采購模塊采購模塊是連接財務模塊與資產模塊的重要環節。通過讀取財務系統數據接口，獲取資金來源渠道等信息，明確采購目錄等用于申報財政廳確認書的相關信息，并通過該模塊減少申請確認書所需的步驟，提高工作效率。通過獲取采購的相關信息。例如，采購目錄、采購金額、數量等，為財務做賬提供依據，減少由于財務與采購兩套系統使用不同數據引起的認知差異，提高財務做賬的準確性。通過打通采購系統與資產系統數據，采購系統向資產系統提供采購數據。例如，所采購資產的數量、單價、經費來源、驗收情況、報銷情況、使用部門、使用人、保管人等信息，為資產入賬提供依據。采購模塊通過獲取財務入賬報銷所需的相關數據名稱、報銷所需的材料信息，在完成采購后準確向采購人提供所需的報銷材料。3．資產管理模塊資產系統通過接入采購系統信息，獲取采購的資產相關數據：如采購物資數量、單價、金額等，通過采購系統獲取采購類目所對應的資產目錄信息；資產系統入賬必須獲取財務入賬憑證號。因此，資產系統需財務系統提供報銷金額、財務憑證號等信息；資產系統月結賬、年度結賬需與財務系統的資產負債表進行六大類資產數據核對，需通過財務模塊接口獲取資產負債表信息；通過獲取財務報銷進度，提高資產入賬實時性，減少由于資產與財務系統不同步而產生的資產入賬滯后問題；當通過資產系統完成資產處置后，向財務系統提供核銷單信息，及時完成資產核銷后財務賬核銷工作；在完成資產出租、處置申報后，資產系統需完成相關費用如租金、處置收入的上繳，通過資產系統模塊完成審批流程后，數據共享至財務系統，向財務系統推送相關收入信息，提醒財務完成開票工作，后提供繳款單編號等信息，在財務完成交款后通過系統上傳非稅收入發票，完成相關流程。4．數據共享模塊通過系統大數據分析，向財務、采購、資產三方提供需要共享的數據信息，通過數據共享系統，三方可使用各自熟悉的領域的查詢方式查(cha)(cha)詢(xun)(xun)所需(xu)(xu)的(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)。例如(ru)，對(dui)(dui)(dui)于(yu)(yu)(yu)財(cai)務而(er)言(yan)，經費(fei)目錄(lu)(lu)、支付(fu)憑(ping)證、記(ji)(ji)賬目錄(lu)(lu)等(deng)(deng)(deng)(deng)(deng)是常用(yong)(yong)(yong)(yong)(yong)(yong)于(yu)(yu)(yu)查(cha)(cha)詢(xun)(xun)的(de)(de)(de)(de)(de)(de)基本數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)；對(dui)(dui)(dui)于(yu)(yu)(yu)采(cai)(cai)(cai)(cai)購(gou)(gou)而(er)言(yan)，項(xiang)目負責(ze)人(ren)(ren)、采(cai)(cai)(cai)(cai)購(gou)(gou)項(xiang)目名稱等(deng)(deng)(deng)(deng)(deng)是采(cai)(cai)(cai)(cai)購(gou)(gou)用(yong)(yong)(yong)(yong)(yong)(yong)于(yu)(yu)(yu)查(cha)(cha)詢(xun)(xun)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)的(de)(de)(de)(de)(de)(de)基本項(xiang)目；對(dui)(dui)(dui)于(yu)(yu)(yu)資(zi)(zi)(zi)產(chan)(chan)(chan)而(er)言(yan)，資(zi)(zi)(zi)產(chan)(chan)(chan)編碼、使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)人(ren)(ren)、使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)部(bu)門(men)等(deng)(deng)(deng)(deng)(deng)是查(cha)(cha)詢(xun)(xun)的(de)(de)(de)(de)(de)(de)基礎數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)。對(dui)(dui)(dui)于(yu)(yu)(yu)同一條記(ji)(ji)錄(lu)(lu)三(san)方(fang)會使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)不同的(de)(de)(de)(de)(de)(de)方(fang)式進(jin)行(xing)(xing)查(cha)(cha)詢(xun)(xun)。通(tong)(tong)(tong)過(guo)(guo)(guo)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)共享(xiang)模(mo)塊，無需(xu)(xu)切換(huan)系(xi)(xi)(xi)統(tong)即(ji)可(ke)(ke)實現(xian)多(duo)項(xiang)查(cha)(cha)詢(xun)(xun)方(fang)式可(ke)(ke)以同時(shi)使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)，便(bian)于(yu)(yu)(yu)三(san)方(fang)對(dui)(dui)(dui)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)進(jin)行(xing)(xing)查(cha)(cha)詢(xun)(xun)，實現(xian)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)孤島的(de)(de)(de)(de)(de)(de)打(da)通(tong)(tong)(tong)。例如(ru)，財(cai)務可(ke)(ke)以使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)共享(xiang)模(mo)塊查(cha)(cha)詢(xun)(xun)資(zi)(zi)(zi)產(chan)(chan)(chan)存(cun)量數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)，用(yong)(yong)(yong)(yong)(yong)(yong)于(yu)(yu)(yu)核準(zhun)預算(suan)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)；由于(yu)(yu)(yu)財(cai)務處只記(ji)(ji)錄(lu)(lu)資(zi)(zi)(zi)產(chan)(chan)(chan)六(liu)(liu)大類(lei)(lei)原值，缺少資(zi)(zi)(zi)產(chan)(chan)(chan)明細賬，因此，通(tong)(tong)(tong)過(guo)(guo)(guo)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)共享(xiang)模(mo)塊可(ke)(ke)以便(bian)捷地查(cha)(cha)詢(xun)(xun)具體的(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)產(chan)(chan)(chan)信(xin)息(xi)(xi)；在(zai)(zai)落(luo)實采(cai)(cai)(cai)(cai)購(gou)(gou)資(zi)(zi)(zi)金(jin)(jin)時(shi)，可(ke)(ke)以打(da)通(tong)(tong)(tong)財(cai)務和采(cai)(cai)(cai)(cai)購(gou)(gou)雙(shuang)方(fang)系(xi)(xi)(xi)統(tong)，采(cai)(cai)(cai)(cai)購(gou)(gou)可(ke)(ke)明確(que)相(xiang)關(guan)(guan)資(zi)(zi)(zi)金(jin)(jin)的(de)(de)(de)(de)(de)(de)使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)情況(kuang)(kuang)，例如(ru)，資(zi)(zi)(zi)金(jin)(jin)余額等(deng)(deng)(deng)(deng)(deng)信(xin)息(xi)(xi)，避免出現(xian)資(zi)(zi)(zi)金(jin)(jin)不足無法(fa)支付(fu)等(deng)(deng)(deng)(deng)(deng)情況(kuang)(kuang)；資(zi)(zi)(zi)產(chan)(chan)(chan)可(ke)(ke)明確(que)采(cai)(cai)(cai)(cai)購(gou)(gou)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)，通(tong)(tong)(tong)過(guo)(guo)(guo)系(xi)(xi)(xi)統(tong)導出數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)，避免資(zi)(zi)(zi)產(chan)(chan)(chan)入(ru)(ru)賬時(shi)出現(xian)錯記(ji)(ji)、漏(lou)記(ji)(ji)等(deng)(deng)(deng)(deng)(deng)現(xian)象。5．報(bao)表模(mo)塊根據(ju)(ju)當前工(gong)作，資(zi)(zi)(zi)產(chan)(chan)(chan)、財(cai)務每(mei)年均(jun)需(xu)(xu)要(yao)(yao)完成(cheng)相(xiang)應(ying)的(de)(de)(de)(de)(de)(de)年度報(bao)表工(gong)作，三(san)方(fang)經常需(xu)(xu)要(yao)(yao)向對(dui)(dui)(dui)方(fang)或其他(ta)兄弟部(bu)門(men)提(ti)供各項(xiang)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)。例如(ru)，資(zi)(zi)(zi)產(chan)(chan)(chan)系(xi)(xi)(xi)統(tong)要(yao)(yao)求每(mei)月與財(cai)務月結(jie)賬數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)進(jin)行(xing)(xing)核對(dui)(dui)(dui)，核對(dui)(dui)(dui)后(hou)(hou)方(fang)能結(jie)賬等(deng)(deng)(deng)(deng)(deng)。以資(zi)(zi)(zi)產(chan)(chan)(chan)為(wei)例，資(zi)(zi)(zi)產(chan)(chan)(chan)系(xi)(xi)(xi)統(tong)需(xu)(xu)要(yao)(yao)填(tian)報(bao)高(gao)(gao)等(deng)(deng)(deng)(deng)(deng)院校(xiao)的(de)(de)(de)(de)(de)(de)基本情況(kuang)(kuang)報(bao)表（簡稱高(gao)(gao)基報(bao)表）、資(zi)(zi)(zi)產(chan)(chan)(chan)年度報(bao)表、狀態(tai)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)等(deng)(deng)(deng)(deng)(deng)一系(xi)(xi)(xi)列(lie)報(bao)表。高(gao)(gao)基報(bao)表、狀態(tai)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)等(deng)(deng)(deng)(deng)(deng)報(bao)表重要(yao)(yao)的(de)(de)(de)(de)(de)(de)是需(xu)(xu)要(yao)(yao)提(ti)供教(jiao)學科(ke)研儀器等(deng)(deng)(deng)(deng)(deng)重點數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)，財(cai)政(zheng)廳(ting)使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)財(cai)政(zheng)部(bu)六(liu)(liu)大類(lei)(lei)分類(lei)(lei)編號與教(jiao)育部(bu)十六(liu)(liu)大類(lei)(lei)分類(lei)(lei)編號不能一一對(dui)(dui)(dui)應(ying)導致部(bu)分數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)屬性的(de)(de)(de)(de)(de)(de)歸屬需(xu)(xu)要(yao)(yao)通(tong)(tong)(tong)過(guo)(guo)(guo)使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)部(bu)門(men)、使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)人(ren)(ren)等(deng)(deng)(deng)(deng)(deng)信(xin)息(xi)(xi)進(jin)行(xing)(xing)計(ji)算(suan)。通(tong)(tong)(tong)過(guo)(guo)(guo)引入(ru)(ru)報(bao)表模(mo)塊，由系(xi)(xi)(xi)統(tong)對(dui)(dui)(dui)資(zi)(zi)(zi)產(chan)(chan)(chan)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)進(jin)行(xing)(xing)歸類(lei)(lei)和計(ji)算(suan)。由于(yu)(yu)(yu)資(zi)(zi)(zi)產(chan)(chan)(chan)使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)財(cai)政(zheng)廳(ting)資(zi)(zi)(zi)產(chan)(chan)(chan)云系(xi)(xi)(xi)統(tong)錄(lu)(lu)入(ru)(ru)，因此，需(xu)(xu)要(yao)(yao)該(gai)系(xi)(xi)(xi)統(tong)實現(xian)財(cai)政(zheng)部(bu)六(liu)(liu)大類(lei)(lei)分類(lei)(lei)與教(jiao)育部(bu)十六(liu)(liu)大類(lei)(lei)分類(lei)(lei)的(de)(de)(de)(de)(de)(de)對(dui)(dui)(dui)應(ying)，在(zai)(zai)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)錄(lu)(lu)入(ru)(ru)后(hou)(hou)自動(dong)產(chan)(chan)(chan)生教(jiao)育部(bu)分類(lei)(lei)編號，根據(ju)(ju)使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)部(bu)門(men)和使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)人(ren)(ren)等(deng)(deng)(deng)(deng)(deng)信(xin)息(xi)(xi)，錄(lu)(lu)入(ru)(ru)資(zi)(zi)(zi)產(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)屬性。例如(ru)，行(xing)(xing)政(zheng)使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)、教(jiao)育科(ke)研使(shi)(shi)(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)(yong)等(deng)(deng)(deng)(deng)(deng)，通(tong)(tong)(tong)過(guo)(guo)(guo)系(xi)(xi)(xi)統(tong)生成(cheng)相(xiang)關(guan)(guan)報(bao)表，減少人(ren)(ren)工(gong)篩選導致的(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)多(duo)記(ji)(ji)、漏(lou)記(ji)(ji)等(deng)(deng)(deng)(deng)(deng)現(xian)象，提(ti)高(gao)(gao)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)準(zhun)確(que)性。

（三）預期效果

1．平(ping)臺(tai)(tai)(tai)建(jian)(jian)設(she)效果通(tong)(tong)過(guo)打(da)通(tong)(tong)財(cai)(cai)(cai)務(wu)(wu)、采(cai)購、資(zi)產(chan)(chan)(chan)(chan)(chan)三(san)方(fang)(fang)系(xi)(xi)(xi)(xi)統(tong)(tong)，建(jian)(jian)立(li)一(yi)(yi)個(ge)(ge)(ge)可以(yi)同時(shi)(shi)(shi)(shi)獲取(qu)、編輯(ji)三(san)方(fang)(fang)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)系(xi)(xi)(xi)(xi)統(tong)(tong)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)的(de)(de)信(xin)息(xi)(xi)化平(ping)臺(tai)(tai)(tai)。通(tong)(tong)過(guo)該(gai)平(ping)臺(tai)(tai)(tai)的(de)(de)建(jian)(jian)設(she)，打(da)通(tong)(tong)財(cai)(cai)(cai)務(wu)(wu)、采(cai)購、資(zi)產(chan)(chan)(chan)(chan)(chan)三(san)方(fang)(fang)信(xin)息(xi)(xi)孤島，減(jian)少由(you)于(yu)三(san)方(fang)(fang)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)無(wu)法共享(xiang)產(chan)(chan)(chan)(chan)(chan)生(sheng)的(de)(de)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)延(yan)誤、數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)錯漏，提(ti)高工(gong)(gong)(gong)作(zuo)(zuo)(zuo)效益。同時(shi)(shi)(shi)(shi)，通(tong)(tong)過(guo)打(da)造一(yi)(yi)個(ge)(ge)(ge)可以(yi)同時(shi)(shi)(shi)(shi)讀(du)取(qu)三(san)方(fang)(fang)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)的(de)(de)平(ping)臺(tai)(tai)(tai)，而(er)非直接(jie)停止使(shi)用現有(you)平(ping)臺(tai)(tai)(tai)，一(yi)(yi)方(fang)(fang)面(mian)(mian)可降低工(gong)(gong)(gong)作(zuo)(zuo)(zuo)人員的(de)(de)學習成(cheng)(cheng)本(ben)，工(gong)(gong)(gong)作(zuo)(zuo)(zuo)人員可以(yi)同時(shi)(shi)(shi)(shi)使(shi)用原有(you)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)平(ping)臺(tai)(tai)(tai)操作(zuo)(zuo)(zuo)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)，在(zai)原有(you)平(ping)臺(tai)(tai)(tai)上完(wan)(wan)成(cheng)(cheng)的(de)(de)操作(zuo)(zuo)(zuo)可同步(bu)至(zhi)(zhi)綜合平(ping)臺(tai)(tai)(tai)中(zhong)，實(shi)(shi)現數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)系(xi)(xi)(xi)(xi)統(tong)(tong)更新的(de)(de)無(wu)縫銜接(jie)；另一(yi)(yi)方(fang)(fang)面(mian)(mian)，通(tong)(tong)過(guo)建(jian)(jian)設(she)一(yi)(yi)個(ge)(ge)(ge)平(ping)臺(tai)(tai)(tai)獲取(qu)相關(guan)(guan)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)接(jie)口(kou)而(er)非直接(jie)更換系(xi)(xi)(xi)(xi)統(tong)(tong)，可以(yi)減(jian)少建(jian)(jian)設(she)支出。2．使(shi)用效果通(tong)(tong)過(guo)建(jian)(jian)設(she)一(yi)(yi)個(ge)(ge)(ge)打(da)通(tong)(tong)三(san)方(fang)(fang)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)，實(shi)(shi)現財(cai)(cai)(cai)務(wu)(wu)、采(cai)購、資(zi)產(chan)(chan)(chan)(chan)(chan)三(san)方(fang)(fang)信(xin)息(xi)(xi)聯(lian)(lian)動，及時(shi)(shi)(shi)(shi)為三(san)方(fang)(fang)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)調整(zheng)提(ti)供準(zhun)確信(xin)息(xi)(xi)。通(tong)(tong)過(guo)系(xi)(xi)(xi)(xi)統(tong)(tong)核(he)實(shi)(shi)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)，在(zai)采(cai)購申請(qing)提(ti)出后(hou)(hou)，由(you)財(cai)(cai)(cai)務(wu)(wu)落實(shi)(shi)經費，并將經費信(xin)息(xi)(xi)流(liu)轉至(zhi)(zhi)采(cai)購處(chu)，在(zai)完(wan)(wan)成(cheng)(cheng)采(cai)購后(hou)(hou)，系(xi)(xi)(xi)(xi)統(tong)(tong)提(ti)供財(cai)(cai)(cai)務(wu)(wu)報銷依據(ju)(ju)(ju)(ju)(ju)、入(ru)(ru)賬(zhang)(zhang)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)，由(you)財(cai)(cai)(cai)務(wu)(wu)部門核(he)實(shi)(shi)后(hou)(hou)完(wan)(wan)成(cheng)(cheng)相關(guan)(guan)報銷，實(shi)(shi)現采(cai)購申請(qing)相關(guan)(guan)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)最(zui)多跑一(yi)(yi)次；在(zai)完(wan)(wan)成(cheng)(cheng)財(cai)(cai)(cai)務(wu)(wu)報銷、入(ru)(ru)賬(zhang)(zhang)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)后(hou)(hou)，數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)流(liu)轉至(zhi)(zhi)資(zi)產(chan)(chan)(chan)(chan)(chan)處(chu)，向(xiang)資(zi)產(chan)(chan)(chan)(chan)(chan)提(ti)供資(zi)產(chan)(chan)(chan)(chan)(chan)入(ru)(ru)賬(zhang)(zhang)數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)，經資(zi)產(chan)(chan)(chan)(chan)(chan)核(he)實(shi)(shi)后(hou)(hou)完(wan)(wan)成(cheng)(cheng)入(ru)(ru)賬(zhang)(zhang)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)；在(zai)資(zi)產(chan)(chan)(chan)(chan)(chan)入(ru)(ru)賬(zhang)(zhang)后(hou)(hou)一(yi)(yi)方(fang)(fang)面(mian)(mian)與財(cai)(cai)(cai)務(wu)(wu)完(wan)(wan)成(cheng)(cheng)對賬(zhang)(zhang)，確保資(zi)產(chan)(chan)(chan)(chan)(chan)與財(cai)(cai)(cai)務(wu)(wu)賬(zhang)(zhang)目(mu)一(yi)(yi)致(zhi)(zhi)性(xing)(xing)；另一(yi)(yi)方(fang)(fang)面(mian)(mian)及時(shi)(shi)(shi)(shi)更新至(zhi)(zhi)資(zi)產(chan)(chan)(chan)(chan)(chan)管(guan)理系(xi)(xi)(xi)(xi)統(tong)(tong)，推送(song)至(zhi)(zhi)各個(ge)(ge)(ge)管(guan)理員處(chu)，由(you)管(guan)理員再(zai)次核(he)實(shi)(shi)入(ru)(ru)賬(zhang)(zhang)信(xin)息(xi)(xi)，確保資(zi)產(chan)(chan)(chan)(chan)(chan)入(ru)(ru)賬(zhang)(zhang)無(wu)誤；在(zai)資(zi)產(chan)(chan)(chan)(chan)(chan)處(chu)置(zhi)后(hou)(hou)，及時(shi)(shi)(shi)(shi)將數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)推送(song)至(zhi)(zhi)財(cai)(cai)(cai)務(wu)(wu)，完(wan)(wan)成(cheng)(cheng)財(cai)(cai)(cai)務(wu)(wu)賬(zhang)(zhang)的(de)(de)核(he)銷。通(tong)(tong)過(guo)建(jian)(jian)立(li)三(san)方(fang)(fang)共享(xiang)聯(lian)(lian)動系(xi)(xi)(xi)(xi)統(tong)(tong)，打(da)破數(shu)(shu)據(ju)(ju)(ju)(ju)(ju)共享(xiang)的(de)(de)難點，減(jian)少由(you)于(yu)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)屬性(xing)(xing)不同導致(zhi)(zhi)的(de)(de)人員認(ren)知不同而(er)產(chan)(chan)(chan)(chan)(chan)生(sheng)的(de)(de)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)失誤，提(ti)高工(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)準(zhun)確性(xing)(xing)、嚴謹(jin)性(xing)(xing)、科學性(xing)(xing)。

（四）建設難點

當前(qian)使(shi)用(yong)的(de)(de)(de)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)系統(tong)(tong)(tong)(tong)(tong)由不(bu)(bu)(bu)同(tong)(tong)的(de)(de)(de)系統(tong)(tong)(tong)(tong)(tong)公司(si)開發(fa)，數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)接(jie)(jie)口是(shi)否(fou)(fou)能(neng)夠(gou)順利(li)獲取是(shi)建(jian)設連接(jie)(jie)系統(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)第(di)一(yi)(yi)項難點(dian)；由于(yu)(yu)三(san)方(fang)(fang)(fang)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)系統(tong)(tong)(tong)(tong)(tong)通常由不(bu)(bu)(bu)同(tong)(tong)的(de)(de)(de)部門(men)使(shi)用(yong)，三(san)方(fang)(fang)(fang)是(shi)否(fou)(fou)能(neng)夠(gou)同(tong)(tong)心協(xie)力建(jian)設聯(lian)結系統(tong)(tong)(tong)(tong)(tong)，統(tong)(tong)(tong)(tong)(tong)一(yi)(yi)進行數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)共(gong)享(xiang)，為第(di)二項難點(dian)；三(san)方(fang)(fang)(fang)系統(tong)(tong)(tong)(tong)(tong)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)類型不(bu)(bu)(bu)同(tong)(tong)，使(shi)用(yong)對(dui)(dui)象(xiang)不(bu)(bu)(bu)同(tong)(tong)，使(shi)用(yong)的(de)(de)(de)習慣不(bu)(bu)(bu)同(tong)(tong)等，對(dui)(dui)于(yu)(yu)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)整合(he)和統(tong)(tong)(tong)(tong)(tong)一(yi)(yi)難度(du)較大，需要通過數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)之(zhi)間的(de)(de)(de)共(gong)同(tong)(tong)點(dian)將不(bu)(bu)(bu)同(tong)(tong)系統(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)進行聯(lian)結與整合(he)，為第(di)三(san)項難點(dian)；由于(yu)(yu)涉及三(san)方(fang)(fang)(fang)業務人(ren)(ren)員(yuan)，特別是(shi)采購(gou)與資產通常存(cun)在二級(ji)單位的(de)(de)(de)兼職工作(zuo)人(ren)(ren)員(yuan)，工作(zuo)人(ren)(ren)員(yuan)業務熟練程(cheng)度(du)、對(dui)(dui)于(yu)(yu)相關業務的(de)(de)(de)熟悉程(cheng)度(du)，對(dui)(dui)于(yu)(yu)政策(ce)的(de)(de)(de)理解程(cheng)度(du)不(bu)(bu)(bu)一(yi)(yi)，是(shi)系統(tong)(tong)(tong)(tong)(tong)落地后能(neng)否(fou)(fou)實現(xian)(xian)穩定運行的(de)(de)(de)第(di)四項難點(dian)；現(xian)(xian)有數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)準確(que)(que)性，需要在系統(tong)(tong)(tong)(tong)(tong)建(jian)設前(qian)進行核實，三(san)方(fang)(fang)(fang)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)準確(que)(que)性是(shi)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)系統(tong)(tong)(tong)(tong)(tong)建(jian)設的(de)(de)(de)基礎(chu)，若無法(fa)提供準確(que)(que)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)，三(san)方(fang)(fang)(fang)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)將無法(fa)實現(xian)(xian)準確(que)(que)銜接(jie)(jie)，是(shi)第(di)五項難點(dian)；數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)安全(quan)性是(shi)第(di)六項難點(dian)，對(dui)(dui)于(yu)(yu)部分數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)，需要建(jian)立查詢權限，確(que)(que)保僅有應當能(neng)夠(gou)查閱的(de)(de)(de)人(ren)(ren)員(yuan)進行查閱，對(dui)(dui)于(yu)(yu)數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)系統(tong)(tong)(tong)(tong)(tong)，每年(nian)進行數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)安全(quan)檢查，確(que)(que)保數(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)安全(quan)。

五、總結

通(tong)過(guo)建設(she)(she)財務(wu)、采購(gou)、資產(chan)三(san)方聯(lian)結系統，實現對(dui)學(xue)(xue)院資產(chan)從采購(gou)申請、預算落實到完成采購(gou)、實現報銷、入(ru)庫，最后(hou)報廢(fei)核銷的全(quan)生命流程(cheng)管理；同時為(wei)三(san)方系統實現數據(ju)共享，減少工(gong)作(zuo)(zuo)人(ren)員(yuan)的工(gong)作(zuo)(zuo)，提高(gao)(gao)工(gong)作(zuo)(zuo)效率、工(gong)作(zuo)(zuo)的準(zhun)確性、科(ke)學(xue)(xue)性，作(zuo)(zuo)為(wei)建設(she)(she)科(ke)學(xue)(xue)、高(gao)(gao)效、信息化、標準(zhun)化的智慧校(xiao)園重要一(yi)環提供保障。通(tong)過(guo)系統建設(she)(she)，在(zai)建設(she)(she)過(guo)程(cheng)中提高(gao)(gao)三(san)方工(gong)作(zuo)(zuo)人(ren)員(yuan)溝(gou)通(tong)，建設(she)(she)不(bu)同部門之(zhi)間(jian)的溝(gou)通(tong)協調(diao)機制［2］。

參考文獻

［1］王攀(pan)，徐召，許宏山(shan)，等(deng)．高校儀器(qi)設備資產管(guan)理系統與財(cai)務系統數據(ju)接(jie)口的(de)設計(ji)與實現［J］．實驗(yan)室(shi)研究(jiu)與探索，2021，40（4）：276-279，291．

［2］劉(liu)彥茜(qian)．政(zheng)府(fu)會(hui)計制度下公立醫院資產系統與財務系統的銜接［J］．衛生經(jing)濟(ji)研(yan)究，2022（2）：88-90．

作者：齊怡心 單位：浙江(jiang)農業商貿(mao)職業學院