数智化时代基于业财融合的高等教育财务智治探究  

Exploration on Financial Intelligent Governance of Higher Education Based on Business-Finance Integration in the Era of Digital Intelligence

作　　者：宫德红 周晓芝 张晓莉 李慧卿 孙显锋 蔡伟 GONG Dehong;ZHOU Xiaozhi;ZHANG Xiaoli;LI Huiqing;SUN Xianfeng;CAI Wei(Finance Department,Qingdao Agricultural University,Qingdao 266109,China)

机构地区：[1]青岛农业大学财务处,山东青岛266109

出　　处：《青岛农业大学学报(社会科学版)》2025年第1期151-154,共4页Journal of Qingdao Agricultural University(Social Science)

基　　金：山东省教育会计协会研究课题“数智化时代基于业财融合的高校财务智治探究”(sdjk2024-YB101)。

摘　　要：在国家教育数字化战略实施背景及高校规模扩张的现实下,高校财务管理面临着新的机遇与挑战。随着信息技术的飞速发展,高校财务工作逐渐向数字化、智能化转型,业财融合成为提升高校财务管理水平的关键路径。本研究首先梳理了国内外关于业财融合和财务智治的研究成果,通过分析高校财务管理现状,总结了其在推进业财融合财务智治过程中存在的问题,并提出了构建数智化时代基于业财融合的高校财务智治体系的对策建议。Under the background of the implementation of the national education digitalization strategy and the reality of the expansion of university scale,university financial management is faced with new opportunities and challenges.With the rapid development of information technology,university financial work is gradually transforming towards digitalization and intelligence.Business-finance integration has become the key path to improving the level of university financial management.This study first reviews the research results at home and abroad on business-finance integration and intelligent financial governance.Then,by analyzing the current situation of university financial management,it summarizes the problems existing in the process of promoting business-finance integration and intelligent financial governance,and puts forward countermeasures and suggestions for constructing the university intelligent financial governance system based on business-finance integration in the era of digital intelligence.

关 键 词：数智化 业财融合 高校 财务智治 

分 类 号：F810[经济管理—财政学]