大数据技术下高校财务稽核创新研究  

Research on the Innovation of Financial Auditing in Universities Under Big Data Technology

作　　者：刘玲[1] 涂玲 LIU Ling;TU Ling(Finance and Asset Management Department of China University of Geosciences(Wuhan),430079,Wuhan,Hubei,China;Labor Union of China University of Geosciences(Wuhan),430079,Wuhan,Hubei,China)

机构地区：[1]中国地质大学(武汉)财务与资产管理部,湖北武汉430079 [2]中国地质大学(武汉)工会,湖北武汉430079

出　　处：《特区经济》2024年第12期38-41,共4页Special Zone Economy

基　　金：中国教育会计学会2023年面上研究课题“大数据技术下高校财务稽核创新研究”(JYKJ2023-088MS)。

摘　　要：高校财务稽核是推动高等教育事业持续健康发展的有力保障,在切实加强高校财务管理、内部控制过程中占有举足轻重的地位。在“十三五”到“十四五”期间,互联网和信息技术蓬勃发展,国家对高等教育的投入总量持续增长,高校财务稽核作为高校财务管理体制改革的突破口,因缺乏高效可行的财务稽核机制,影响了高校财务治理体系和内控能力的发展,使高校在资金管理效益实施方面取得的成效与党中央、国务院的要求存在差距。为此,要结合高校教育改革发展过程中经济业务活动与经费管理的特点,利用大数据技术,抓实疏通各业务环节稽核过程中的堵点难点,建立核心稽核目标和路径,总结经验并积极创新,实现财务稽核数智化管理新模式全覆盖。Financial auditing of universities is a powerful guarantee for promoting higher education’s sus⁃tainable and healthy development,it plays a crucial role in effectively strengthening universities’finan⁃cial management and internal control.During the period from“The thirteenth Five-Year Plan”to“The four⁃teenth Five-Year Plan”,the Internet and information technology are developing vigorously,the total amount of national investment in higher education continues to grow,and the financial auditing of colleges and uni⁃versities,as a breakthrough in the reform of the financial management system of colleges and universities,the lack of an efficient and feasible financial audit mechanism has affected the development of the financial governance system and internal control ability of colleges and universities,making the achievements of col⁃leges and universities in the implementation of capital management benefits fall short of the requirements of the Central Committee of the Communist Party of China(CPC)and the State Council.Based on the character⁃istics of economic business activities and funds management in the process of higher education reform and de⁃velopment,big data technology is utilized to effectively clear the bottlenecks and difficulties in the au⁃dit process of various business links,establish core audit goals and paths,summarize experience and ac⁃tively innovate,and achieve full coverage of a new intelligent management model for financial audit.

关 键 词：大数据技术 高校 财务稽核 

分 类 号：G647[文化科学—高等教育学]