数字经济背景下会计改革的文献综述

Literature Review of Accounting Reform in the Context of Digital Economy

中国目前已进入以数字经济为中心的经济发展新时代,认识并研究数字经济,成为当前研究的热门领域。本文对数字经济相关文献进行了系统梳理,从财务会计理论体系重构、企业财务会计的转型路径、数字化会计后备人才的培养等角度进行了梳理,并进行了文献述评。

China has now entered a new era of economic development centered on the digital economy.Understanding and studying the digital economy has become a hot field of current research.This article systematically sorts out the literature related to the digital economy,from the perspectives of the reconstruction of the financial accounting theory system,the transformation path of corporate financial accounting,and the cultivation of digital accounting reserve talents,and reviews the literature.