摘要
RPA目前已被引入到企业的财务工作中,本文以四家企业的机器人流程自动化项目为例,探索RPA影响企业管理会计的具体路径,发现RPA可以推动企业业财融合、助力企业预算管理活动、加强营运过程中的管控能力,并能提升管理会计报告体系的自动化程度从而驱动企业管理会计转型升级。
Currently,RPA has been introduced into the accounting profession of enterprises.Taking the robot process automation projects of four enterprises as examples,this paper explores the specific path of RPA's impact on enterprise management accounting.We found that RPA can promote enterprise financial integration,help enterprise budget management activities,strengthen the management and control ability in the operation process,and improve the automation degree of management accounting report system to drive enterprise^transformation and upgrading of management accounting.
出处
《管理会计研究》
2020年第1期83-92,134,135,共12页
MANAGEMENT ACCOUNTING STUDIES