数字化转型背景下高校内控体系创新研究

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中图分类号：F275 文献标识码：A 文章编号：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日举行的财政部内部控制委员会会议上，内控委员会明确提出深化常态化内控管理机制的目标，并提出持续提高现有内控体系在有效性、实时性、针对性方面水平的要求，各高校需积极主动推动内控数字化建设。（剩余9770字）