首页|数字化背景下企业管理会计转型路径研究

数字化背景下企业管理会计转型路径研究

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数字经济作为经济增长的新动力和全球竞争格局变化的关键力量,其在中国国内生产总值(GDP)中的占比持续攀升.管理会计作为企业管理活动中不可或缺的重要组成部分,在企业价值创造和经营管理中发挥着不可替代的作用.随着数智时代的到来,企业会计工作正从传统的账务核算向数据驱动的决策管理转变,这要求管理会计的数字化转型必须迅速跟进.然而,由于管理会计在现代企业运营和发展中的应用历程尚短,其转型过程可能会遭遇多种挑战和障碍.针对这一背景,文章分析了企业在数字化环境下管理会计财务转型的策略,并提出了几项推动企业管理会计财务转型的策略,旨在提高企业管理会计的整体工作效能.
Research on the Transformation Path of Enterprise Management Accounting Under the Background of Digitalization
Digital economy is the new driving force for economic growth and a key force for changes in the global competitive landscape,and its share in China's gross domestic product(GDP)continues to rise.As an indispensable part of enterprise management activities,management accounting plays an irreplaceable role in enterprise value creation and management.With the advent of the digital intelligent age,enterprise accounting is changing from traditional accounting to data-driven decision-making management,which requires the digital transformation of management accounting to be followed up quickly.However,due to the short application history of management accounting in the operation and development of modern enterprises,its transformation process may encounter many challenges and obstacles.In view of this background,this paper analyzes the strategy of management accounting financial transformation in the digital environment,and puts forward several strategies to promote the financial transformation of enterprise management accounting,aiming at improving the overall work efficiency of enterprise management accounting.

enterprise managementdigitalizationmanagement accountingtransformation path

朱蓓

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兰州财经大学 会计学院,甘肃 兰州 730010

企业管理 数字化 管理会计 转型路径

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(34)