中国经济的发展同时也推动了高校各项事业的发展,财务部门作为高校财务核算的责任人之一,其日常报销的业务量日趋增多,本文通过对无现金产生背景条件及其优点的研究,揭示目前高校柜台实时报销、现金实时结算所存在的问题,提出高校实现网上预约报销与无现金结算的意义,致在对提升高校管理手段、完善会计服务作出贡献。 The development of China’s economy also promotes the development of various undertakings in colleges and universities. As one of the responsible persons for financial accounting in colleges and universities, the finance department increasingly increases its daily reimbursement of business. Based on the research on the background and advantages of cashless generation, This paper reveals the problems existing in the real-time reimbursement of cashier counter and the real-time cash settlement in colleges and universities, and puts forward the significance of college reimbursement and non-cash settlement by online booking. It is expected to contribute to the improvement of university management tools and improvement of accounting services.