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系统论视角下高校预算管理一体化系统构建

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启用中央预算管理一体化系统对高校预算管理机制提出了挑战,倒逼高校采购、资产、财务领域实施协同管理.从"系统论"视角出发,通过对目前高校采购、资产、财务信息化系统中存在问题的分析,提出"高校预算管理一体化系统"模型.该模型集"管理+服务+交易"功能于一体,强化了系统的基本特征,更便于与中央预算管理一体化系统适配,进一步推动高校预算管理提质增效.从转变思维模式、创新组织机制、开展顶层设计、再造"端到端"流程以及优化数据治理等方面给出了一体化系统建设的优化和保障措施建议.
Construction of Budget Management Integration System in Universities from the Perspective of System Theory
The implementation of the central budget management integration system challenges the budget management mechanism of universities,and forces universities to implement collaborative management in the fields of procurement,assets and finance.From the perspective of system theory,this paper analyzes the problems existing in the current information systems of these fields,and puts forward the model of university budget management integration system,which integrates the functions of management,transaction and service,strengthens the basic characteristics of the system,and is more convenient to adapt to the central budget management integration system.We will further promote the quality and efficiency of budget management and universities.This paper also gives suggestions on the optimization and safeguard measures of budget management integration system from the aspects of changing thinking mode,innovating organizational mechanism,carrying out top-level design,reengineering"end-to-end"process and optimizing data governance.

system theorybudget management integrationintegration systemlife cycle management

盖江南

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北京化工大学采购与招标办公室,北京 100029

系统论 预算管理一体化 一体化系统 全生命周期管理

2024

实验室研究与探索
上海交通大学

实验室研究与探索

CSTPCD北大核心
影响因子:1.69
ISSN:1006-7167
年,卷(期):2024.43(10)