基于绩效导向的高校业财融合实施路径研究

关键词：绩效导向；数据赋能；业财融合；实施路径中图分类号：G647 文献标志码：ADOI：10.16713/j.cnki.65-1269/c.2025.03.007文章编号：1671-9840（2025）03-0066-07

On Implementation Path of University Business Finance Integration BasedonPerformanceOrientation

WANG Zhijun （XinjiangUniversityofFinanceandEconomics，Urumqi83ool2，China）

Abstract：The Decisionof the CentralCommitee of the Communist Partyof China on Further Comprehensively Deepening the Reformand Promoting Chinese path tomodernization puts forward "optimizing the layout of higher education，accelerating theconstructionofworld-classuniversitiesandadvantageous disciplines with Chinesecharacteristics"，and emphasizes "comprehensively promoting thereform of education methods，schol running models，management systemsandsecurity mechanisms".InthefaceofthegreattaskofpromotingChinesepathtomoderization，howtobuildaChineseparadigmofigerducationmanagementhasbecomethekeytopromotingthehighqualityconnotativedevelopmentofcollegesanduniversities，nd the deepintegrationofindustryandfinanceintocollg financialmanagementandbudget performance managementhasbecome thecommonconsensusofcollegefinancialworkersandhasbeenputintopractice.Thispaperstartsfromtheperspectiveof promotingtheintegrationofbusinessandfinance，andbasedonthetheoryofmeaningconstruction，onstructsacomprehensiveuniversitybusinessand finance integrationsystemof "performance led-datadriven-focusing onfinance-specializing inbusiness-achievingusinessandfinance integration".Itcloselyfocusesonthedpintegratiopointofbusinessandfinanerelies onthe powerfuldriving forceofdatatechnology，andconstructsacloselylinked mechanismof busines，finance，andperfor mance.Itproposesaperformanceorientedimplementationpathforbusinessandfinance integration，inordertoprovidereference for universities to improve their financial management level and operational efficiency.

Key Words：performance oriented;data empowerment; integrationof business and finance;implementation path

一、研究背景

财务管理作为高校管理的重要组成部分，是确保高校教学、科研等各项业务目标顺利实现的基础保障[1]。（剩余9576字）