业财融合助推高校财务管理转型的路径探讨

Ways to Promote Transformation of Financial Management in Colleges and Universities by the Integration of Business and Finance

业财融合是未来管理会计的发展趋势,它通过财务与业务的有效融合,从价值的角度为单位实现战略目标提供支持。高校财务管理借助业财融合完成财务管理转型升级,成为高校全面发展的新动力。业财融合在高校管理中有助于财务管理升级发展、实现监督与风险防范、提升管理水平。针对高校业财融合现状及存在问题,应搭建"业财一体化"管理平台、实施全面预算管理、实施政府会计制度等。

The integration of business and finance is the development trend of management accounting in the future. Through the effective integration of finance and business activities, it supports the unit to realize the strategic goal from the angle of value. Completing the transformation and upgrading of financial management through the integration of business and finance has become a new motive force for the all-round development of colleges and universities. In view of the present situation and existing problems, this paper analyzes the role of the integration of business and finance in the management of colleges and universities, and discusses the ways of promoting the transformation and upgrading of financial management.