财务数字化转型对高校基建财务管理的影响探讨  

On the Impact of Digital Transformation on Financial Management of University Infrastructure

作　　者：汪洪 WANG Hong(Finance and State-owned Assets Management Department,Guangdong University of Finance and Economics,Guangzhou,Guangdong 510320)

机构地区：[1]广东财经大学财务与国有资产管理处,广东广州510320

出　　处：《汕头大学学报（人文社会科学版）》2023年第7期63-66,95,共5页Journal of Shantou University(Humanities and Social Sciences Edition)

摘　　要：财务数字化转型在当今社会已经成为必然的趋势。目前的财务管理系统难以全面反映单位财务状况。以广东某高校为例,基建财务方面由于基本建设项目投入周期长、涉及部门多,现有的财务系统,无法按单个基建项目进行会计核算,存在部门沟通不充分,导致项目预算编制不准确、经费调整缺乏前瞻性,信息系统关联性低,形成信息孤岛等问题,加上重核算监督,轻管理服务,迫切需要充分利用数据进行数字化转型,建立健全的数据管理体系,以确保数据的准确性和一致性。论文针对基建财务,提出优化财务软件、优化流程实现端对端的流程体系,推动高校财务人员技能和职能的转型、优化财务报告和数据可视化等建议,以便基建财务管理体系进一步适应现代发展的需求,为高校建设提供财务管理效能支持。The digital transformation of finance has become inevitable in contemporary society,and current financial management systems can hardly show an organization’s financial state.This paper does a case study of a higher education institution in Guangdong,and it illustrates that the current financial management in infrastructure projects faces challenges due to their lengthy investment cycles and the number of departments involved.The existing financial systems are incapable of conducting individual accounting for each infrastructure project.This deficiency results in insufficient inter-departmental communication,inaccurate budget preparation,a lack of forward-looking funding adjustments,low information system integration,and isolated information islands.Therefore,in order to address these challenges and improve financial management in higher education institutions,digital transformation is imperative,including the establishment of a robust data management system to ensure data accuracy and consistency.It proposes measures such as optimizing financial software,streamlining processes,implementing end-to-end process systems,promoting financial personnel’s skills and functions,and enhancing financial reporting and data visualization,so as to promote the modern development of the financial management systems of infrastructure projects and provide efficient financial support for higher education institutions.

关 键 词：财务数字化 基建财务 数据管理体系 

分 类 号：G475[文化科学—教育学]