数字化转型背景下的高校财务共享研究

Research on University Financial Sharing Based on Digital transformation

在全面开启数字化转型的背景下,文章基于当前高校财务信息化建设现状,阐述高校推行财务“大共享”的必要性、可行性。同时,依托“大智移云”等信息技术,基于高校财务由核算导向型向服务决策型转变的定位,提出高校从财务共享平台走向“大共享”的建设思路,建立高校财务“大共享”平台框架模型,探索高校财务“大共享”平台的实现路径,实现高校业务与财务的有机融合,促进高校财务战略转型,更好地发挥高校财务在高校治理中的重要作用。

Under the background of comprehensively opening the Digital transformation,this paper states the necessity and feasibility of implementing"big sharing"of finance in universities based on the current situation of financial informatization construction in universities.It relies on information technology such as"Big data,Intelligent,Mobile internet,and Cloud computing",and puts forward the construction idea of universities from financial sharing platform to"big sharing"based on the orientation of university finance's transformation from accounting oriented to service decision-making.It establishes a framework model for the"big sharing"platform of university finance,explores the implementation path of the"big sharing"platform of university finance,achieves the organic integration of university business and finance,promotes the strategic transformation of university finance,and better plays the important role of university finance in university governance.