总会计师制度下高校业财融合建设路径探究  

Research on the Path of the Integration of Industry and Financein Colleges and Universities under the Chief Accountant System

作　　者：陈乙江[1] CHEN Yijiang(Liming Vocational University,Quanzhou,Fujian 362000,China)

机构地区：[1]黎明职业大学,福建泉州362000

出　　处：《山东商业职业技术学院学报》2023年第5期24-27,共4页Journal of Shandong Institute of Commerce and Technology

基　　金：福建省教育会计学会2022年科研项目“基于高职院校现代化治理的内部控制建设研究”(KJXH-B-2022-84)。

摘　　要：随着智能化建设的提升,有效业财融合已成为高校财务转型的目标。总会计师制度可激活财务管理变革,在推进业财融合等方面发挥重大作用。在分析其作用的基础上,提出了总会计师制度下高校业财融合的建设路径主要有三个:一是明确高校流程标准,优化制度流程体系;二是整合不同业务关联,统一整体数据规范;三是构建预算绩效内控财务一体化体系,推动学校全面深化改革工作。With the improvement of intelligent construction,effective integration of industry and finance has become the goal of financial transformation in colleges and universities.The chief accountant system can activate the reform of financial management and play an important role in promoting the integration of industry and finance.It is proposed that there are three main ways to build the integration of industry and finance in colleges and universities under the chief accountant system:first,clarify the process standards of colleges and universities and optimize the system and process system;Second,integrate different business associations and unify the overall data specification;The third is to build a budget performance internal control financial integration system to promote the school to comprehensively deepen reform.

关 键 词：总会计师制度 高校 业财融合 路径 

分 类 号：F233[经济管理—会计学]