全国高等教育经费总投入逐年稳步攀升，为高校财务报销工作带来巨大挑战。在“放、管、服”改革的大背景下，如何在保障资金使用合法合规的前提下，提升高校财经服务的工作效率及师生的满意度，从而更好地服务于人才培养和科学研究，成为高校财务工作的重要目标。然而，现实工作中，因为一件业务“跑多次”、“报销繁”、“报销难”已经成为广大师生反映强烈的热点问题。如何实现财务报销工作中的“最多跑一次”成为迫切需要研究的命题。

本文应用案例研究法，聚焦于B大学财务报销流程，基于制度、组织、技术3个维度，通过流程穿行测试、半结构化个体访谈法、综合分析等，逐条剖析了财务报销“最多跑一次”的现实困境。在此基础上，在借鉴电子科技大学、北京大学、重庆大学三校的相关经验，因地制宜探索B大学走出困境的新路径、新模式。

本文认为，B大学财务报销工作中有碍“最多跑一次”的问题主要表现为，制度层面签批流程多，部门之间缺乏信息共享，报销标准不统一；组织层面分工不够明确，财务人员业务能力有待提升，财务培训不足；技术层面信息化程度不够，跨部门信息共享不充分，新旧系统衔接不顺畅等。为此，B大学需要推进制度优化，促进流程再造，提高标准化水平；加强跨部门的业务协同与信息共享；重视财务人员队伍建设；提高数字化、智能化水平等。

Taking University B as the research object, based on three dimensions of system, organization and technology, this paper applies the Case Study Method, carries out a Walk-Through Testing, Semi-Structured Individual interview and comprehensively analyzes the practical difficulties in its pursuance of All-in-One. Furthermore, in light of the exact conditions, effective countermeasures, new path and model, are put forward to get University B out of the predicaments by referring to the experiences of University of Electronic Science and technology of China, Peking University, and Chongqing University.

This paper believes that the main factors affecting the efficiency of the reimbursement work of University B include: multiple approval links, lack of information sharing among departments, and non-uniform reimbursement standards from the institutional perspective; unclear assignment, incapacity of financial staff, and insufficient training from the organizational perspective; and underdeveloped informatization and lack of information sharing among various departments, and inefficient and non-smooth migration of the new system and the old one from the technical perspective. To address these problems, it is advisable for University B to promote institutional optimization, process reengineering, develop unified standards, strengthen the cooperation and information sharing among various departments, intensify personnel development; advance digitization and intelligentization, etc.