【摘要】 本文基于数字化赋能视角，在剖析高校财务治理现存问题的基础上，分析了高校财务治理数字化转型的影响因素，并从制度赋能、生态构建、动机激励三个维度，探究高校财务数字化治理的系统框架，最后从战略财务业务协同化、预算核算决算一体化、财务监督管控实时化、动态决策分析精细化、财务共享服务高效化五个方面，提出数字化赋能视角下高校财务治理的优化路径，以期为推进新时期高校财务治理现代化建设提供参考。更多还原

【Abstract】 Based on the perspective of digital empowerment, this paper analyzes the existing problems of financial governance in colleges and universities, analyzes the influencing factors of digital transformation of financial governance, and explores the system framework of digital financial governance in colleges and universities from three dimensions: system empowerment,ecological construction, and motivation. Then, from the five aspects of strategic financial business collaboration, budget accounting and final accounts integration, real-time financial supervision and control, refined dynamic decision analysis, and efficient financial sharing services, this paper puts forward the optimization path of university financial governance from the perspective of digital empowerment, in order to provide reference for promoting the modernization of university financial governance in the new era.更多还原