Construction of an Intelligent Financial Internal Control System for Cultural Relics and Archaeological Units: A Leap from Process Compliance to Risk Prediction

Abstract

As a key pillar of the national cultural heritage protection system, cultural relics and archaeological units directly influence the efficiency of fund allocation and the security of fund utilization in cultural heritage protection through their financial management and internal control quality. In the context of the modernization of national governance and the high-quality development of cultural heritage undertakings, this paper systematically analyzes four structural limitations of traditional financial internal control in cultural relics and archaeological units—post-event correction, rigid rules, fragmented information, and insufficient technological adaptability—and proposes that the core feature of an intelligent internal control system lies in achieving an essential leap from "compliance constraint" to "risk prediction". On this basis, the paper elaborates on the intrinsic mechanisms and algorithmic logic of the intelligent internal control system from three technical perspectives: knowledge graph construction, graph neural network-based risk propagation modeling, and adaptive evolution of early warning rules. Finally, it proposes a "provincial unified construction, hierarchical application" implementation framework and a phased deployment strategy. The study concludes that the intelligent financial internal control system for cultural relics and archaeological units is not merely an iteration of technical tools, but a profound transformation of governance concepts and management paradigms. It holds significant theoretical and practical value for improving the efficiency of cultural heritage protection funds, preventing financial risks, and advancing the modernization of cultural heritage governance systems and capabilities.