数字经济背景下会计数字化转型路径研究

Research on the Digital Transformation Path of Accounting Underthe Background of Digital Economy

数字经济背景下,数字化转型已成为企业发展与竞争的必然趋势。企业数字化水平成熟度越高,企业竞争力就越强,发展动力就越强。基于宏观视野阐述了企业数字化转型的概念,并从微观视角探讨了会计数字化转型的涵义及关键特征,指出了会计数字化转型中的主要问题,最终从决策机制、数据赋能、应用场景、平台搭建和人才支撑五个方面探讨了会计数字化转型路径,以期有助于企业会计数字化转型的实施。

Under the background of the digital economy,digital transformation has become an inevitable trend of enterprise development and competition.The higher the maturity of enterprise digitalization level,the stronger the competitiveness of enterprises and the stronger the development momentum.This study elaborates the concept of digital transformation based on the macroscopic view,and discusses the meaning and key features of digital transformation of accounting from a microscopic view,points out the main problems in digital transformation of accounting,and explores the digital transformation path of accounting from five aspects:decision-making mechanism,data empowerment,application scenario,platform building and talent support,in order to help the implementation of digital transformation of accounting in enterprises.