摘要
随着信息技术的高速发展、大数据模型的不断创新以及业财融合的深入发展,大数据应用对于行政事业单位内控建设推动作用日益明显。地方高校作为我国行政事业单位重要组成部分,其涉及的经济活动和数据信息更加多元和复杂,对于内部控制建设也有了新的要求。目前,国家层面暂未出台针对公立高校内部控制建设的指导意见。立足于大数据应用视角,分析了大数据技术对于高校内控建设的意义,围绕思想认识、数据质量、平台建设、评估体系、保障措施五大方面提出了优化路径。
With the rapid development of information technology,continuous innovation of big data models,and the deep integration of business and finance,the role of big data applications in promoting internal control construction in administrative institutions has become increasingly prominent.Local universities,as important components of administrative institutions in China,are involved in diverse and complex economic activities and data information,which bring new requirements for internal control construction.Currently,there is no national guidance specifically targeting the internal control construction of public universities.Based on the perspective of big data application,this study analyzes the significance of big data technology for internal control construction in universities and proposes an optimization path focusing on five aspects:conceptual understanding,data quality,platform construction,evaluation system,and safeguard measures.
作者
刘林燕
赵宇成
LIU Lin-yan;ZHAO Yu-cheng(Finance office of Huaihua University,Huaihua,Hunan 418008;Changsha Municipal Changsha-Zhuzhou-Xiangtan Integrated Development Affairs Center,Changsha,Hunan 410011)
出处
《怀化学院学报》
2024年第2期106-111,共6页
Journal of Huaihua University
关键词
大数据
地方高校
内部控制
big data
local colleges and university
internal control
