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“互联网+”对高校预算管理的优化作用研究 被引量:5

Analysis on the role played by “Internet +” in optimizing the budget management in colleges and universities
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摘要 "互联网+"对社会和经济的发展起到了极大的推动作用,此背景下,信息技术日益成熟,方兴未艾,也为财务管理活动的优化和升级提供了新的方向。预算管理体系是高校管理体系的重要组成部分,在高校的日常管理中占据着举足轻重的地位,是保障高校平稳、高效运行和发展的前提条件之一。文章在对高校预算管理普遍存在的问题进行了分析,并探究充分发挥"互联网+"的技术优势和优越性,优化和提升高校预算管理内部控制体系的具体措施。 "Internet +" has played a tremendous role in advancing social and economic development. Against this backdrop, information technology is becoming more and more mature, and it is also a new direction for the optimization and upgrading of financial management activities. As an important part of the management system of colleges and universities, the budget management system occupies a pivotal position in the daily management of colleges and universities, and is one of the prerequisites for ensuring the smooth and efficient operation and development of colleges and universities. This article analyzes the general problems existing in the budget management of colleges and universities and explores the concrete measures that can give full play to the technical superiority of "Internet +" and optimize and improve the internal control system of budget management in colleges and universities.
作者 徐宇 张慧丽
机构地区 东南大学财务处
出处 《江苏科技信息》 2017年第23期17-19,26,共4页 Jiangsu Science and Technology Information
基金 江苏省高校哲学社会科学研究基金项目 项目名称:基于"互联网+"的综合性高校财务内部控制体系提升研究 项目编号:2016JSA630012
关键词 互联网+ 内部控制 预算管理 Internet + internal control budget management
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