| With the vigorous development of modern science and technology,the application of big data technology in the supervision of education funds has become the inevitable trend of innovative supervision methods of education funds in colleges and universities.In recent years,the state has continuously increased its investment in higher education funds,the scale of schools is expanding day by day,and the sources of funds are becoming more diversified,which makes the management of the use of higher education funds more complicated.The supervision mode that only depends on the supervision of superior departments and the internal control of units can no longer meet the current supervision needs.Therefore,according to the current situation,it has important theoretical and practical significance to conduct a case study on how colleges and universities use big data technology to establish a scientific and reasonable education funding supervision big data platform.Based on the reference of big data technology,university education funds,university education funds supervision,university responsibility subject theory,principal-agent theory and process reengineering theory,this study takes H university as the case study object to discuss the construction of big data platform for university education funds supervision.First of all,by analyzing the current situation of education funding supervision in H universities,it is found that there are problems in budget preparation and approval,education funding reimbursement and approval,and fund payment.Secondly,according to the principal-agent theory and process reengineering theory combined with the latest big data mining and analysis technology,try to build an integrated big data platform for the supervision of college education funds.Then,on the basis of sorting out the operation process of the overall education expenditure supervision big data platform,the budget preparation and approval process,education expenditure reimbursement and approval process,and fund payment process were optimized according to the problems found;The simulation operation is carried out to prove the validity and scientificity of the operation of the platform.Finally,the safeguard measures for the construction of education funding supervision big data platform in H universities are put forward.After the research of this paper,it is concluded that:(1)Most of the problems existing in the budget management,reimbursement and payment of funds in H universities at this stage are due to the low degree of informatization.(2)Combining big data technology with the field of education funding supervision in colleges and universities,covering the entire process of education funding supervision,is an effective means to help H universities improve the level of education funding supervision. |