International Open Access Journal Platform

数字化驱动的地方高校财务治理机制优化研究

Research on the Optimization of Financial Governance Mechanisms in Local Universities Driven by Digitalization

肖铮

Progress in Social Sciences / 2026,8(4): 227-231 / 2026-04-20 10 6

View Download PDF

• Information:

  湖南城市学院，益阳

• Keywords:
  Digital-driven; Local universities; Financial governance mechanism
  数字化驱动; 地方高校; 财务治理机制
• Abstract: With the advancement of the digitalization strategy in education, the transformation of university financial management to financial governance and the further transformation of financial governance to modern governance have encountered opportunities. This article, from the perspective of mechanism optimization, reveals the connotation of university financial governance and the value momentum in promoting university financial governance driven by digitalization. Through research and analysis, it examines the manifestations of the problems in local universities’ financial governance across four dimensions: decision-making mechanism, shared collaboration mechanism, incentive and restraint mechanism, and internal control and supervision mechanism, it proposes the optimization path of the financial governance mechanism of local universities driven by digitalization, with a problem-oriented approach, in order to provide reference for promoting the modernization of financial governance in local universities in the new period. 随着教育数字化战略的推进，高校财务管理向财务治理转型、财务治理向治理现代化转型迎来机遇。本文从机制优化视角出发，揭示高校财务治理的意涵及数字化驱动高校财务治理的价值动能，通过调研剖析地方高校在财务治理的决策领导机制、共享协同机制、激励约束机制与内控监督机制四个维度存在的问题表象，以问题为导向，提出数字化驱动地方高校财务治理机制的优化路径，以期为推进新时期地方高校财务治理现代化建设提供借鉴。
• DOI: 10.35534/pss.0804041 (registering DOI)
• Cite: 肖铮．数字化驱动的地方高校财务治理机制优化研究［J］．社会科学进展，2026，8（4）：227-231.