摘要
随着信息技术、网络技术的发展,“互联网+”理念不断深入融合于各项管理工作中。在高校财务内部控制及优化研究当中,智慧财务也成为一个核心议题和研究重点。本文从智慧财务平台的概念入手,结合智慧财务平台对高校财务内部控制的具体影响,来进行基于智慧财务的高校财务内部控制优化路径探讨,希望能够对高校财务内控工作质量提升起到有益作用。
With the development of information technology and network technology,the concept of“Internet+”has been deeply integrated into various management work.In the research on financial internal control and optimization of colleges and universities,smart finance has also become a core topic and research focus.Starting from the concept of smart financial platform and combined with the specific impact of smart financial platform on the financial internal control of colleges and universities,this paper discusses the path of financial internal control and optimization of colleges and universities based on smart finance,hoping to play a beneficial role in improving the quality of financial internal control work in colleges and universities.
作者
齐向丽
Qi Xiang-li(Tianjin University of Technology and Education,Tianjin 300222,China)
出处
《科学与信息化》
2022年第21期187-189,共3页
Technology and Information
关键词
智慧财务
高校财务管理
财务内控
改革优化
smart finance
university financial management
financial internal control
reform and optimization
