Page 10 - 高校财务管理转型与发展

introducing the application of new public management theory in universities, the

construction of performance budgeting theory models, the adaptability research
of internal control COSO framework, the particularity of business finance

integration theory in non-profit organizations, the practice of risk management
theory in university infrastructure projects, and the financial decision-making
impact of education cost sharing theory; Chapter 3 is about the current situation

and pain point diagnosis of financial management in universities. It introduces
the research data analysis of financial management in universities across the
country, the problems of rigid budget preparation and execution deviation, the

bottleneck of the “difficult reimbursement” process for scientific research funds,
cases of disconnection between asset management and financial accounting,
analysis of the contradiction between financial decentralization at the university

and college levels, and evaluation of the lagging professional ability of financial
personnel; Chapter 4 introduces the technological path of digital transformation,

including the key technology selection of intelligent reimbursement systems,
the application of blockchain in scientific research funding traceability, the big
data-driven dynamic budget adjustment model, the practice of financial robots

(RPA) in voucher processing, and the compliance framework for data security
and privacy protection; Chapter 5 introduces the performance oriented budget

management reform, including the linkage mechanism between performance goals
and discipline construction, the design of KPI indicator system, the pilot of zero
based budget in university special funds, the application of resource allocation

based on performance evaluation results, the boundary control of departmental
budget autonomy delegation, and international comparison; Chapter 6 is about
the reconstruction of the risk prevention and control system, which introduces

the construction of a debt risk warning model for universities, the financial risks
of property rights reform for school run enterprises, the reengineering of internal
control processes for government procurement, the management system for the