CAJ | 학술논문

会计信息资源是高校信息资源中不可忽视的重要内容，校园数字化工作为会计信息资源的开发和利用提供了平台，加快了会计信息资源的整合步伐，也对高校会计信息资源管理提出了更高的要求。从降低信息不对称性、降低交易成本、缓解会计信息需求矛盾、提升档案信息资源价值等方面对数字化校园背景下高校会计信息资源开发与利用的价值进行了分析，并结合其现状，探究影响高校会计信息资源开发与利用的因素，提出了相应的建议。
회계신식자원시고교신식자원중불가홀시적중요내용，교완수자화공작위회계신식자원적개발화이용제공료평태，가쾌료회계신식자원적정합보벌，야대고교회계신식자원관리제출료경고적요구。종강저신식불대칭성、강저교역성본、완해회계신식수구모순、제승당안신식자원개치등방면대수자화교완배경하고교회계신식자원개발여이용적개치진행료분석，병결합기현상，탐구영향고교회계신식자원개발여이용적인소，제출료상응적건의。
Accounting information resources are one of the important contents in the information resources of colleges and universities,and the campus digitization provides the platform for the accounting information resources development and utilization,and speed up the pace of the accounting information resources integration.This paper analyzes the value of accounting information resource development and utilization under the background of digital campus of colleges and uni-versities,and combining with the status quo,explores the influencing factors,finally puts forward the corresponding sug-gestion.