数智化背景下提升高校资金使用效能探索

Exploration of Improving the Efficiency of Fund Utilization in Universities under the Background of Digital Intelligence

摘要: 在教育数字化战略深入推进与高校高质量发展的双重背景下，高校办学资金规模扩张、来源多元化、监管趋严与资源配置粗放、数据孤岛现象突出、核算流程滞后之间的矛盾日益凸显。财务数智化转型已成为破解高校资金管理痛点、提升高校治理能力的核心路径。本文以高校财务数智化平台建设为研究切入点，系统分析融合人事、国资、教务、科研、后勤等多部门数据的数智化平台框架构建逻辑，从数据驱动、职能转型、资源配置、成本补偿、绩效闭环五个维度提出提升路径，并通过对应用场景、实施成效的梳理及应用推广建议的阐述，为高校优化组织架构、重构管理模式、打通数据壁垒、完善资源分配机制、推动财务从核算型向管理决策型转变提供实践参考，最终实现高校资金使用效率与办学效益的协同提升。

Abstract: Under the dual background of the deep advancement of the digital education strategy and the high-quality development of universities, the contradictions between the expansion of funding scale and diversification of sources, stricter supervision, and rough resource allocation, prominent data silos, and lagging accounting processes are becoming increasingly prominent. The digital and intelligent transformation of finance has become core path to solving the pain points of university fund management and enhancing university governance capabilities. Taking the construction of a digital and intelligent financial platform in universities as the research entry point, this systematically analyzes the construction logic of the framework for a digital and intelligent platform integrating data from multiple departments such as personnel, state-owned assets, academic affairs, scientific research, and so on. It proposes improvement paths from five dimensions: data-driven, functional transformation, resource allocation, cost compensation, and performance closed-loop. By reviewing application scenarios and implementation effectiveness, an dating on application promotion suggestions, it provides practical references for universities to optimize organizational structures, reconstruct management models, break through data barriers, improve resource allocation mechanisms, and promote the transformation finance from an accounting-oriented to a management decision-oriented model, ultimately achieving the synergistic improvement of university fund utilization efficiency and educational benefits.