烟台职业学院学报

随着高校规模的持续扩大和财务管理任务的日益复杂，传统的财务管理模式已不再满足高校发展的需要。近年来高校业财融合的实施过程中存在着数智思维缺失、数智化制度不够完善、数据共享平台尚未广泛采用及数智化财务人员急缺等问题。为填补传统高校财务管理的短板，需要采取引入数智化技术、完善数智管理相关制度、培养财务专业的数智化技能人才等优化策略，以期实现业务处理效率更高、困难解决更及时、业财融合系统更完善的目标，为管理者提供更为全面、系统且科学的决策支持。

With the continuous expansion of college scale and the increasing complexity of financial management tasks, the traditional financial management model can no longer meet the needs of college development. In the process of implementing the business-finance integration in colleges and universities in recent years, there have been issues such as a lack of digital intelligence thinking, imperfect digital intelligence systems, limited adoption of data-sharing platforms, and an urgent shortage of digital intelligence financial personnel. To address the shortcomings of traditional financial management in colleges and universities, optimization strategies such as introducing digital intelligence technology, improving relevant digital intelligence management systems, and cultivating digital intelligence talents in financial specialties need to be adopted. These strategies aim to achieve higher efficiency in business processing, more timely resolution of difficulties, and a more complete business-finance integration system, providing more comprehensive, systematic, and scientific decision-making support for managers.