摘要
在大数据技术和新会计准则的双重驱动下,高校财务管理监督工作正经历系统性变革。文章以S大学为例,探讨了新会计准则下高校大数据财务管理监督的优化措施,编制了高校大数据财务管理监督模型,运用灰色关联分析法构建数据分析模型,结合财务收支数据,对资金使用情况进行监督。根据模型分析结果,完善财务收支制度,提升资金使用效率,促进各部门与新的财务管理体系相融合,全面监控预算执行情况。该研究可为高校财务管理监督工作提供理论指导,提升高校财务管理监督工作的综合效能。
Under the requirements of big data technology and new accounting standards,colleges and universities continue to adjust fi-nancial management and supervision.Taking S university as an example,this paper discusses the optimization measures of big data financialmanagement and supervision in colleges and universities under the new accounting standards.Compiles a big data financial management andsupervision model in colleges and universities,and uses the grey correlation analysis method to establish a data analysis model to supervisethe use of funds in combination with the financial revenue and expenditure.According to the results of the model,it is required to improvethe financial revenue and expenditure system,improve the efficiency of the use of funds,promote the integration of various departments withthe new financial management system,and comprehensively monitor the budget implementation.Therefore,it can provide some guidance forthe financial management and supervision in colleges and universities,and improve the comprehensive efficiency of the financial manage-ment and supervision in colleges and universities.
作者
唐瑶
Tang Yao(Dali Vocational and Technical College of Agriculture and Forestry,Dali,Yunnan,671000)
出处
《市场周刊》
2025年第22期106-109,共4页
Market Weekly
关键词
新会计准则
大数据财务管理
财务监督
资金使用
new accounting standards
big data financial management
financial supervision
use of funds
