高校财务报销数智化转型的困境与路径研究——基于D&M模型的分析框架

Research on the Dilemmas and Pathways of Digital-Intelligent Transformation in University Financial Reimbursement—An Analytical Framework Based on the D&M Model

摘要: 推进财务报销数智化转型是高校提升内部治理能力、建设智慧校园的关键环节。当前，高校转型虽在流程线上化、效率提升等方面取得初步成效，却普遍陷入“数据孤岛”、协同不畅、价值赋能不足等深层困境。为系统解析困境根源并提出破解路径，本文引入DeLone & McLean信息系统成功模型(D&M模型)作为理论分析框架，从系统质量、信息质量、服务质量三个维度构建“质量–使用–绩效”传导逻辑的诊断体系。研究采用混合研究方法，通过对全国20所高校的分层抽样调查和8万字访谈资料分析，发现高校财务报销数智化转型存在结构性失衡：系统质量(流程线上化与稳定性)提升明显，但信息质量(数据标准、数据共享与治理)和服务质量(跨部门协同、用户服务与培训)存在明显短板。其深层根源在于组织顶层设计缺失、部门本位壁垒以及“业财技”复合型人才匮乏。基于此，本文提出涵盖技术、数据、组织、人才四位一体的协同改革路径：通过强化顶层设计与系统集成打破信息壁垒，完善数据治理体系释放数据价值，建立激励相容的跨部门协同机制破解组织惰性，培育复合型数智化人才队伍提供能力支撑。研究旨在引导高校财务报销从“流程电子化”初级阶段迈向“数据智能化”价值创造新阶段，为高校高质量发展提供理论框架与实践参考。

Abstract: Promoting the digital-intelligent transformation of financial reimbursement is a critical component for universities to enhance internal governance capabilities and construct smart campuses. While current transformations in universities have achieved initial results in process onlineization and efficiency improvement, they are universally trapped in deep-seated dilemmas such as “data silos”, poor cross-departmental collaboration, and insufficient value empowerment. To systematically analyze the root causes of these dilemmas and propose solutions, this paper introduces the DeLone & McLean Information Systems Success Model (D&M Model) as a theoretical framework, constructing a diagnostic system based on the transmission logic of “Quality-Use-Net Benefits” from three dimensions: System Quality, Information Quality, and Service Quality. Adopting a mixed research method, the study analyzed stratified sampling surveys from 20 universities nationwide and 80,000 words of interview data. The findings reveal a structural imbalance in the digital-intelligent transformation of university financial reimbursement: System Quality (process onlineization and stability) has improved significantly, whereas Information Quality (data standards, sharing, and governance) and Service Quality (cross-departmental synergy, user service, and training) exhibit distinct shortcomings. The underlying causes are identified as the absence of top-level organizational design, departmental silos, and a scarcity of “business-finance-technology” interdisciplinary talent. Consequently, this paper proposes a synergistic reform path encompassing four dimensions—Technology, Data, Organization, and Talent. It suggests breaking information barriers through strengthened top-level design and system integration, releasing data value via improved data governance, resolving organizational inertia by establishing incentive-compatible cross-departmental mechanisms, and providing capability support by cultivating a composite talent pool. This study aims to guide university financial reimbursement from the primary stage of “process electronification” to a new phase of “data intelligence” for value creation, offering a theoretical framework and practical reference for the high-quality development of universities.