数字化时代财务转型路径研究--基于事项会计视角

Research on the Financial Transformation in the Digital Era--Based on Event Accounting Theory

现阶段,财务部门主要处理事后核算事务,会计预测与会计决策等职能的发挥还有待加强。数字化为会计职能提供新的技术支持,提出新的要求。文章着重论述数字化对财务转型的影响和要求,从事项会计视角提出财务转型路径,具体包括:完善事项会计信息系统、建立事项会计相适应财务管理机构、加强事项会计数据收集与运营,以及养成事项会计转型需要的新能力。

The finance department mainly handles post accounting matters at this stage.It should be strengthened accounting forecasting and accounting decision-making and other functions.Digitalization provides new technical support and puts forward new requirements for the accounting functions.This paper focuses on the impact and requirements of digitalization on financial transformation,and proposes the path of financial transformation from the perspective of event accounting,including:improving event accounting information system,establishing event accounting to adapt to financial management institutions,strengthening event accounting data collection and operation,and developing new capabilities required by event accounting transformation.