业财融合背景下高职院校数字财务体系的架构与实践  

The Architecture and Practice of Digital Financial System in Higher Vocational Colleges under the Background of Integration of Industry and Finance

作　　者：施月红 徐顺波 SHI Yue-hong;Xu Shun-bo(Zhejiang Business Technology Institute,Ningbo 315012,China)

机构地区：[1]浙江工商职业技术学院,浙江宁波315012

出　　处：《浙江工商职业技术学院学报》2025年第1期83-86,共4页Journal of Zhejiang Business Technology Institute

基　　金：2024年度浙江省教育会计学会资助项目“业财融合背景下高职院校数字财务体系架构与实践——以Z高职院校为例”(编号ZJKJ24011A)阶段性研究成果。

摘　　要：大数据时代,数字化成为提升高职院校综合管理能力的重要力量,是学校高质量发展的新动力。根据决策有用理论和受托责任理论,从财务基本职能和拓展职能出发,研究发现目前财务体系存在数据时效性弱、风险控制不足、信息孤岛林立、预算控制滞后等问题。因此,可在业财融合背景下,阐述数字化技术对传统财务体系的影响,提出架构数字财务体系的有效路径,并以具体学校的财务信息化管理平台为例,分析数字财务体系在高职院校的具体应用。In the era of big data,digitization has become the core force in enhancing the comprehensive management capabilities of vocational colleges and is a new driving force for their high-quality development.Based on the theories of decision usefulness and entrusted responsibility,starting from the basic and expanded functions of finance,this study holds that the current financial system has problems such as weak data timeliness,insufficient risk control,numerous information silos and lagging budget control.In the context of the integration of industry and finance,this paper analyzes the impact of digital technology on traditional financial systems,proposes an effective path for building a digital financial system and takes the financial information management platform implemented by a college as an example to illustrate the specific application of digital financial systems in higher vocational colleges.

关 键 词：高职院校 业财融合 数字财务体系 

分 类 号：G718.5[文化科学—职业技术教育学]