I 摘要 2014年6月，国务院发布了关于加快发展现代职业教育的决定，全面规划加快 现代职业教育的发展。由于国家加大对职业教育的投入，职业教育的发展得到了重大 的发展机遇。GM学校为抓住良好机遇，采取了扩大招生人数、改善办学条件、招揽 贤才等措施，这些导致了GM学校办学规模迅速扩大，财务工作量和工作难度不断增 加，建立财务信息化势在必行。 随着信息技术和网络技术的进一步发展，GM学校财务信息化建设存在的问题逐 渐凸显出来：财务部门单一的财务软件，部分财务软件的缺失或不完善；财务软件与 各职能部门互相孤立，平台建设缺乏统一接口，资源不能共享；财务部门内控机制薄 弱；财务管理中存在着财务安全隐患；对软件供应商的依赖程度过大；管理者对财务 信息化建设缺乏认识、不够重视；缺乏信息化人才。这些问题已经严重阻碍了学校的 发展。因此，只有建立、完善财务信息化并将财务系统与其它职能部门的系统相连接 的财务信息化管理平台，加强内控机制建设与人才队伍建设，转变领导观念，不断提 高财务服务水平，提升财务服务质量，才能满足当前内外部环境的需求，为学校不断 发展提供有力的财务保障。 本文首先阐述了高校财务信息化建设的背景和意义，描述了国内外研究现状并对 其进行了评述。其次在阅读大量的文献基础之上对研究所需的财务信息化相关理论、 项目管理相关理论及其内容进行了介绍；再次，本文以GM学校为研究对象，结合本 人在该校财务工作的具体情况，运用实地调研法对其财务信息化建设现状进行了分析， 对其中存在问题进行了探讨，进而有针对性的提出了对该校财务信息化建设的构建目 标、功能设计。接着，为了保证GM学校财务信息化建设工作的顺利构建，单靠技术 是不能够实现的，还需要运用科学的项目管理方法对其进行有效的管理。本文选取了 对信息化项目非常重要的两个角度都即范围管理与进度管理角度对项目进行了有效 的管理。最后，本文有针对性的从组织结构、责任分配、内控机制、人才队伍、风险 管理方面确保财务信息化建设有效实施。 关键词：高校财务信息化；项目管理；预算管理系统；保障措施 Abstract II Abstract InJune2014,theStateCouncilissuedadecisiononacceleratingthedevelopmentof modernvocationaleducation,andcomprehensivelyplannedtoacceleratethedevelopment ofmodernvocationaleducation.Duetotheincreasedstateinvestmentinvocational education,thedevelopmentofvocationaleducationhasreceivedmajoropportunitiesfor development.Inordertoseizegoodopportunities,GMschoolshaveadoptedmeasures suchasexpandingthenumberofstudentsenrolled,improvingtheconditionsforrunning schools,andrecruitingtalents.ThesehaveledtotherapidexpansionofGMschools, increasingfinancialworkloadandworkdifficulties,andestablishingfinancial informatizationisimperative. Withthefurtherdevelopmentofinformationtechnologyandnetworktechnology,the existingproblemsinthefinancialinformationconstructionofGMschoolshavegradually becomeapparent:asinglefinancialsoftwareinthefinancialdepartment,andsome financialsoftwareismissingorimperfect;Financialsoftwareandeachfunctional departmentareisolatedfromeachother,theplatformconstructionlacksaunifiedinterface, andresourcescannotbeshared;Theinternalcontrolmechanismoffinancedepartmentis weak;Thereishiddendangeroffinancialsecurityinfinancialmanagement.Excessive relianceonsoftwarevendors;Managerslackofunderstandingoffinancialinformatization constructionanddonotpayenoughattentiontoit;Lackofinformationtechnology personnel.Theseproblemshaveseriouslyhamperedthedevelopmentofschools.Therefore, onlyafinancialinformationmanagementplatformthatestablishesandimprovesfinancial informatizationandlinksthefinancialsystemwithsystemsinotherfunctionaldepartments, strengthenstheconstructionofinternalcontrolmechanismsandtalents,changesleadership concepts,andcontinuouslyimprovestheleveloffinancialservicesandthequalityof financialservices.Canmeetthecurrentinternalandexternalenvironmentneedsforthe continuousdevelopmentoftheschooltoprovideastrongfinancialsecurity. Thispaperfirstexpoundsthebackgroundandsignificanceoffinancial informatizationconstructionincollegesanduniversities,describesthecurrentresearch situationathomeandabroadandcommentsonit.Secondly,onthebasisofreadingalotof literature,thispaperintroducestherelatedtheoriesoffinancialinformatization,project managementandtheircontents.Thirdly,takingGMSchoolastheresearchobjectand Abstract III combiningwiththespecificsituationofmyfinancialworkintheschool,thispaper analyzesthecurrentsituationoffinancialinformatizationconstructionbyusingthefield researchmethod,anddiscussestheexistingproblemsinit.Thenitputsforwardthe constructiongoalandfunctiondesignofthefinancialinformatizationconstructionofthe school.Then,inordertoensurethesmoothconstructionofthefinancialinformation constructionofGMschools,technologyalonecannotberealized,anditalsoneedstobe effectivelymanagedusingscientificprojectmanagementmethods.Inthispaper,we choosetwoimportantaspectsofinformatizationproject,namelyscopemanagementand progressmanagement,toeffectivelymanagetheproject.Finally,thisarticleaimstoensure theeffectiveimplementationoffinancialinformatizationconstructionfromtheaspectsof organizationstructure,responsibilitydistribution,internalcontrolmechanism,talentteam andriskmanagement. Keywords:Universityfinancialinformatization，Projectmanagement，Budget managementsystem，Safeguards 目录 IV 目录 摘要.........................................................................................................................................I Abstract.....................................................................................................................................II 第1章绪论.............................................................................................................................1 1.1研究背景和意义.........................................................................................................1 1.1.1研究背景..........................................................................................................1 1.1.2研究意义..........................................................................................................2 1.2文献综述....................................................................................................................2 1.2.1国外研究现状..................................................................................................2 1.2.2国内研究现状..................................................................................................3 1.2.3国内外研究评述..............................................................................................4 1.3研究方法与论文框架.................................................................................................4 1.3.1研究方法..........................................................................................................4 1.3.2论文框架..........................................................................................................5 第2章财务信息化基础知识和相关理论.............................................................................6 2.1相关概念界定.............................................................................................................6 2.1.1高校会计信息化..................................................................................................6 2.1.2高校财务信息化..................................................................................................6 2.1.3高校财务信息化的功能及模块..........................................................................6 2.2财务信息化相关理论基础........................................................................................8 2.2.1耦合理论..............................................................................................................8 2.2.2决策理论..............................................................................................................8 2.2.3流程再造理论......................................................................................................8 2.3项目管理相关理论概述............................................................................................8 2.3.1项目管理的定义与特点......................................................................................8 2.3.2项目的生命周期..................................................................................................9 2.3.3项目管理