新质生产力背景下高职院校财会管理信息化建设的策略研究

Research on the Strategy of Informatization Construction of Finance and Accounting Management in Higher Vocational Colleges under the Background of New Quality Productive Forces

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摘要新质生产力对推动高职院校财会管理信息化高质量发展具有重要作用,是其发展的内在驱动。从经济学视角看,财务管理信息化建设涵盖薪资核算、财务核算和财会管理等多个方面。借助新质生产力的变革性与创新性特征,财会信息化能够形成新的生产力要素和形态。高职院校财会管理信息化建设与新质生产力的内在逻辑关系主要体现在三个方面:一是加快财会管理创新进程,二是提升财会管理水平,三是提高工作效率。本研究首先分析新质生产力背景下高职院校财会管理信息化建设的重要意义及存在的普遍问题,进而提出推动财会管理信息化建设的对策建议,以期提升高职院校财会管理水平。 New productive forces play a significant role in promoting the high-quality development of finance and accounting management informatization in higher vocational colleges,and is the internal driving force for its development.From an economic perspective,the informatization construction of finance and accounting management covers multiple aspects such as salary accounting,financial accounting and accounting management.With the transformative and innovative characteristics of new quality productive forces,the informatization of finance and accounting can form new factors and forms of productive forces.The internal logical relationship between the informatization construction of finance and accounting management in higher vocational colleges and the new quality productive forces is mainly reflected in three aspects:first,accelerate the innovation process of finance and accounting management;second,improve the level of finance and accounting management;third,enhance work efficiency.This study first analyzes the significance and common problems of the informatization construction of finance and accounting management in higher vocational colleges under the background of new quality productive forces,and then puts forward countermeasures and suggestions to promote the informatization construction of finance and accounting management,with the expectation of improving the finance and accounting management level of higher vocational colleges.

作者裴晓燕潘海波尚彬彬 PEI Xiaoyan;PAN Haibo;SHANG Binbin(Heilongjiang Vocational College of Tourism,Harbin 150086,China)

机构地区黑龙江旅游职业技术学院

出处《职业技术》 2025年第6期80-85,共6页 Vocational Technology

基金黑龙江职业教育与继续教育教学改革研究项目“‘新双高’建设背景下新质生产力赋能高职大数据与财务管理实践研究”(SJGZY2024122)。

关键词新质生产力财会管理信息化建设策略研究 new quality productive forces finance and accounting management informatization construction strategy research

分类号 G712 [文化科学—职业技术教育学]

作者简介裴晓燕(1974-),女,本科,高级会计师,主要研究方向:财会管理,会计;潘海波(1981-),硕士,副教授,主要研究方向:信息安全,数据科学与大数据技术;尚彬彬(1990-),女,本科,中级会计师,主要研究方向:财务管理。