高校财务共享服务平台建设研究

Research on the Construction of Financial Shared Service Platform in Universities

随着我国高等教育事业的发展,高校业务活动的领域越来越宽、关系越来越复杂,现有的各部门独自运行管理的模式已经越来越难以为继。信息化建设能够充分利用物流、信息流和资金流在各部门之间的流转,为建立财务共享服务平台提供条件。财务共享服务平台的建立,能够解决当前高校中普遍存在的“信息孤岛”和“信息滞后”等问题,满足高校领导对财务资源整体控制和分配的需求,实现财务工作向管理会计的转变。

With the development of higher education in China,the field of business activities in universities is becoming wider and wider,and the relationship is more and more complicated.Therefore,the existing modes of respective operation and management of various departments have become more and more difficult to sustain.The construction of informationization can make full use of the circulation of logistics,information flow and capital flow among various departments,thus providing conditions for establishing a financial shared service platform.The financial shared service platform can solve the phenomenon of"information islands"and"information lag"that are prevalent in universities,meet the needs of university leaders for the overall control and distribution of financial resources,and realize the transformation of financial work to management accounting.