數(shù)字化轉(zhuǎn)型背景下高校內(nèi)控體系創(chuàng)新研究

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中圖分類號(hào)：F275 文獻(xiàn)標(biāo)識(shí)碼：A 文章編號(hào)：1004-0714（2025）04-0094-05

Research on the Innovation of Internal Control System in Collegesand Universities Under the BackgroundofDigitalTransformation

WANGLijuan，LIUXiaohua （FinanceandAssetManagementofinaUniversityofGeosciences（Wuhan），43o74WuhanHubeiCina）

Abstract：In the macro context of digital transformation，the internal control system of universitiesis facing unprecedented intelligent inovationandchallenges.Inthe past，due to factors suchas highlabor costs，differences inpersonnelcapabilities，and poor cross departmental businesscollaboration，intelligentinternal controlinuniversitiescouldonlyachieve digital control ofcertainscenarios withinindependentmodules suchas budget management，procurement management，fixedasset management，andfinancial re imbursement.The overallimplementationofinternal control still faces many bottlenecks.Thisarticleaims toanalyzethecurrentsituationof internal controlinDUniversityandexploreitspathofdigital innovation，inordertoconstructacross departmentalcollaboration，integrated process supervision，and unified shareddatapool for business and financial controldata assets.Byusing big digital technology to release thebasicpressure of internal control，itaims to provide theoretical supportand practical reference for the construction of intelligent internal control in universities.

Keywords：Digital Internal Control Platform;Intelligent Internal Control;Data Assets

在2023年5月24日舉行的財(cái)政部?jī)?nèi)部控制委員會(huì)會(huì)議上，內(nèi)控委員會(huì)明確提出深化常態(tài)化內(nèi)控管理機(jī)制的目標(biāo)，并提出持續(xù)提高現(xiàn)有內(nèi)控體系在有效性、實(shí)時(shí)性、針對(duì)性方面水平的要求，各高校需積極主動(dòng)推動(dòng)內(nèi)控?cái)?shù)字化建設(shè)。（剩余9770字）