“双高计划”背景下全景管控的数智化财务治理模式研究

Research on the Digital Intelligence Financial Governance Model of Panorama Control under the Background of“Double High Plan”

数字时代的财务转型是数字赋能高质量发展的新要求,传统的财务管理体系和财务管理模式面临着新挑战。随着国家“双高计划”的推进,为提升治理能力,相关高职院校通过预算管理与绩效管理的线上全流程贯通、业务财务的一体化运转、搭建新型财务智能化管理平台、深入挖掘财务数据价值以及创新打造智慧决策场景等的研究和实践,构建了全景管控的数智化财务治理新模式。

The financial transformation in the digital age is the new requirement of digital enabling high-quality development,and the traditional financial management system and financial management mode are facing new challenges.With the promotion of the national“Double High Plan”,in order to enhance governance capabili⁃ties,relevant vocational colleges have constructed a new digital financial governance model with panoramic con⁃trol through research and practice such as online full process integration of budget management and performance management,integrated operation of business and finance,establishment of a new financial intelligent manage⁃ment platform,in-depth exploration of the value of financial data,and innovative creation of intelligent deci⁃sion-making scenarios.