CAJ | 학술논문

高校教职工收入管理直接关乎教职工的切身利益。开发高校教职工收入管理系统不仅有利于健全收入数据核算，使学校管理人员和教职员工能及时掌握个人收入情况，而且还可为税务机关对个人所得税进行税收稽查与大检查提供便利途径，同时通过制作收入数据等报表亦能为决策层提供相关人事管理等信息。在分析昆明学院实际需求的基础上，实现了在线收入数据核算与查询、个人信息管理以及教职工全部收入数据分级核算统一汇总等功能。
고교교직공수입관리직접관호교직공적절신이익。개발고교교직공수입관리계통불부유리우건전수입수거핵산，사학교관리인원화교직원공능급시장악개인수입정황，이차환가위세무궤관대개인소득세진행세수계사여대검사제공편리도경，동시통과제작수입수거등보표역능위결책층제공상관인사관리등신식。재분석곤명학원실제수구적기출상，실현료재선수입수거핵산여사순、개인신식관리이급교직공전부수입수거분급핵산통일회총등공능。
The revenue management system has direct impact for the university staff′s vital interests.The development of the system is not only helpful for the improvement of the revenue data accounting but also convenient for the management staff and teachers to know their revenue exactly.Furthermore,the system can provide the easy way for tax authority to audit individual income tax and the reports making on revenue data can offer some information including personnel management for the decision-makers.Based on the analysis about the actual demand of Kunming University,the functions involving the accounting and query of the online revenue data,the management of personnel information and the accounting classification and unified collection of the revenue data for the staff are realized.