数智化时代高校财务核算与管理创新研究

Research on Innovation in University Financial Accounting and Management in the Digital Intelligence Era

摘要: 随着数字经济的蓬勃发展和人工智能技术的快速演进，高校财务管理正面临前所未有的转型机遇与挑战。在“教育强国”与“双高计划”建设背景下，高校财务工作亟需从传统的“核算型”向“管理型”乃至“战略型”转变。本文采用探索性案例研究法，以浙江商业职业技术学院、长沙环保职院等院校为典型案例，系统探讨数智化技术对高校财务核算与管理的深刻影响，尝试构建“核算–管理”双维分析框架。在核算创新维度，从广义的业财融合平台构建与狭义的智能报销流程再造两个层面展开分析；在管理创新维度，重点深入剖析基于大数据的预算绩效管理和合同全生命周期管理中的NLP技术应用与风险控制两大领域，并结合案例院校实施前后的对比数据及挑战应对经验，提出了制度优化、思维转变、分步实施等具体建议，旨在为高校财务治理现代化提供理论参考与实践指导，助力高校实现高质量发展。

Abstract: With the vigorous development of the digital economy and the rapid evolution of artificial intelligence technologies, university financial management is facing unprecedented opportunities and challenges for transformation. Against the backdrop of the “Building a Leading Country in Education” and the “Double High-Level Plan” initiatives, university financial work urgently needs to shift from a traditional “accounting-oriented” model to a “management-oriented” and even “strategy-oriented” approach. This paper adopts an exploratory case study method, taking Zhejiang Vocational College of Commerce and Changsha Environmental Protection Vocational College as typical cases, to systematically explore the profound impact of digital intelligence technologies on university financial accounting and management, attempting to construct a dual-dimensional analytical framework of “accounting-management”. In terms of accounting innovation, the analysis is conducted at two levels: the construction of a broad business-finance integration platform and the narrow reengineering of intelligent reimbursement processes. Regarding management innovation, the paper focuses on in-depth analysis of two key areas: big data-based budget performance management and NLP technology application and risk control in contract lifecycle management. Drawing on comparative data from case institutions before and after implementation and experiences in addressing challenges, this paper proposes specific recommendations including institutional optimization, mindset transformation, and phased implementation. It aims to provide theoretical reference and practical guidance for the modernization of university financial governance, thereby supporting universities in achieving high-quality development.