数字化校园背景下高校会计信息资源开发利用的理论分析

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。

Theoretical Analysis of Accounting Information Resources Development and Utilization under the Background of Digital Campus of Colleges and Universities

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.