With the advent of the digital era and the rapid development of information technology,financial accounting in higher education institutions is facing new opportunities and challenges.The level of financial management informatization in universities directly impacts the quality of talent cultivation and institutional development,making the informatization of financial accounting an inevitable choice for enhancing comprehensive financial management capabilities.In the context of digital transformation,this study explores the impact of artificial intelligence and big data on financial accounting in higher education institutions,analyzes the current status and existing problems of financial accounting informatization,highlights the advantages of digital tools in financial accounting,and investigates innovative pathways for financial informatization con-struction.The aim is to provide theoretical support and practical guidance for the informatization construction of financial accounting in higher education institutions.
关键词
数字化转型/高校财务核算/信息化建设/创新
Key words
digital transformation/financial accounting in higher education/informatization construction/innovation