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高校数字化转型中内控建设与管理思考 被引量:1

Considerations of Internal Control Construction and Management in the Digital Transformation of Higher Education Institutions
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摘要 随着大数据、云计算、人工智能等技术的飞速发展,高校数字化转型已成为我国高校管理和发展的新路径。数字化让高校管理模式正在发生根本性的变化,新风险的防范,内控制度的建设、落实等一系列问题都亟待解决。文章从高校数字化转型背景入手,结合高校数字化转型进展情况,分析高校内控数字化建设和管理的必要性,并提出建设和管理的思路。 With the rapid development of technologies such as big data,cloud computing,and artificial intelligence,the digital transformation of universities is becoming a new path for their management and development in China.Digitalization is bringing about fundamental changes in the management models of universities.There is an urgent need to address a series of questions,such as how to prevent new risks,how to establish internal control systems,and how to implement them effectively.This article starts with the background of digital transformation in universities,combines with its transformation progress,analyzes the necessity of digitalization in internal control construction and management,and proposes considerations for their implementation.
作者 王晓晨 WANG Xiaochen(Beijing National Accounting Institute,Beijing 100000,China)
出处 《商业观察》 2023年第24期82-85,94,共5页 BUSINESS OBSERVATION
关键词 数字化 大数据 高校 内控 digitalization big data higher education institutions internal control
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