“虚实结合”资源共享新模式下的高校财务治理体系优化研究

Research on Optimization of Financial Governance System in Universities under the New Mode of“Virtual and Real Combination”

目前,高校财务治理过程中面临财务治理资源难以实现互通以及财务治理与外部资源存在无法逾越的鸿沟等现实痛点。为了厘清“虚实结合”新思路、明确资源共享新模式,提出了“合纵连横”的财务治理范式。在具体实践路径上,通过理顺纵向衔接系统打通关键节点以提升流畅性;通过厘清横向共享系统实现协作联动以延伸治理效果;通过打通外部链接系统建设横纵联动的治理闭环以推动高校财务治理立体体系的扎实建设和可持续发展。

Recently,in the process of financial governance in colleges and universities,the realistic pain points are existed,including that it is difficult to realize the interconnection of financial governance resources and the gap is insurmountable between financial governance and external resources.In order to clarify the new idea of“virtual and real combination”and definite the new mode of resource sharing,this paper puts forward a financial governance paradigm with horizontal and vertical linkage.In the specific practice path,the key nodes are opened to improve fluency through combing the vertical connection system;the collaborative linkage is realized to extend the governance effect through clarifying the horizontal sharing system;the horizontal and vertical linkage governance closed loop is established to promote the solid construction and sustainable development of the three-dimensional system of financial governance in colleges and universities through opening up the external link system.