【摘要】 财务管理是高校实现内涵式发展和战略目标的重要支撑。当前，我国高校财务管理虽日趋规范，但仍存在“核算主导”的路径依赖，其价值创造功能尚未得到充分发挥。本文深入剖析当前高校财务管理在理念、组织与运行机制方面存在的主要问题，指出业财分离与信息孤岛是制约其价值创造的瓶颈。在此基础上，提出构建以“价值引擎”为目标、以业财融合为实现路径、以信息化建设为技术支撑的协同体系。通过数据集成与业务流程再造，打通业务与财务之间的信息与流程壁垒，实现教学、科研、人事等核心业务与财务管理的协同运行，从而推动财务管理在资源配置优化、战略决策支持与风险防控等方面发挥更为重要的作用，为高校高质量发展提供制度与治理层面的支撑。更多还原

【Abstract】 Financial management serves as an important support for universities to achieve connotative development and strategic goals. Currently, although financial management in Chinese universities has become increasingly standardized, it still struggles to break free from the path dependence of “accounting-oriented” approach, and its potential for value creation remains largely untapped. This paper conducts an in-depth analysis of the main problems existing in the concepts, organizational structures, and operational mechanisms of university financial management, and identifies the separation of business and finance as well as information silos as key bottlenecks constraining value creation. On this basis, the paper proposes the construction of a collaborative system aimed at a “value engine”, with business–finance integration as the implementation path and informationization as the technical support. Through data integration and business process reengineering, the systematic barriers between business and finance are eliminated, enabling coordinated operation across core functions such as teaching, scientific research, and human resources management. In doing so, it enhances the role of financial management in optimizing resource allocation, supporting strategic decision-making, and strengthening risk control, thus providing institutional and governance support for the high-quality development of universities.更多还原