智慧校园视角下高校财务管理信息化顶层设计研究被引量：30

Research on the top-level design of financial management information in colleges and universities from the perspective of smart campus system

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摘要随着“大智移云”等新一代信息技术的广泛应用新的《政府会计制度》的全面实施,业务财务融合发展成为高校财务信息化建设的必然趋势,而发展规划和顶层设计则是财务信息化建设可持续发展的基础。智慧校园建设需要以实现“业财一体化”为目标,对高校财务管理信息化建设规划进行顶层设计研究。因此,应从互联互通的财务云数据共享中心、“事项驱动”的标准化业务处理流程、新的会计核算及预算管理系统、完善的预算绩效考核、快捷的移动服务管理以及复合型财务服务管理团队建设等方面构建适应新形势的“业财一体化”信息系统,以克服财务业务分离的现状及其信息孤岛缺陷,实现各职能部门科学决策,有效提升高校的教育管理水平和竞争力。 With the widespread application of“great intelligence transfer cloud”,the new generation information technology,and the full implementation of the new Government Accounting System,the integrated development of business and finance is the inevitable trend of financial information construction in colleges and universities,and the development planning and top-level design are the foundation of sustainable development of financial information construction.The construction of smart campus system needs to achieve the goal of“integrative business and financial information system”,and carry out toplevel design research on the information construction planning of financial management in colleges and universities.Therefore,it should construct the information system of“integrative business and financial information system”to adapt to the new situation from the interconnect financial cloud data sharing center,the“event-driven”standardized business process,the new accounting and budget management system,the perfect budget performance appraisal system,the fast mobile service management and the construction of compound financial service management team to overcome the current financial business separation and information island defects,and to achieve the functional departments of scientific decision-making,effectively improve the level of education management and competitiveness of colleges and universities.

作者谢秋玲崔斌张珊刘天真 XIE Qiu-ling;CUI Bin;ZHANG Shan;LIU Tian-zhen(Finance Department,Qingdao University of Science and Technology,Qingdao 266061,China)

机构地区青岛科技大学财务处

出处《青岛科技大学学报（社会科学版）》 2019年第4期58-62,共5页 Journal of Qingdao University of Science and Technology(Social Sciences)

基金青岛科技大学社科基金项目(18XB18)

关键词智慧校园高校财务信息化业财一体化 smart campus system university financial informatization of colleges and universities business and financial integration

分类号 F23 [经济管理—会计学]

作者简介谢秋玲(1979-),女,山东单县人,青岛科技大学财务处会计师。