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浅析数字经济时代企业会计信息化——以L公司为例

Analysis on Enterprise Accounting Informatization in the Digital Economy Era-Taking L Company as an Example
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摘要 随着数字经济的崛起,健全的会计信息化能够促进企业的经济效益和管理效率的提高,但是同时也面临着新的挑战。针对数字背景下结合L公司案例现状对企业会计的信息化发展进行研究和探析,通过分析发现,L公司积极实施创新驱动战略,深入推进企业转型升级,企业会计信息化现状已经取得初步的发展成效。但仍存在会计信息化基础设施建设不足、财务数据存在泄露风险、会计信息化复合型人才缺失等问题。为进一步加快数字化转型,提高整体信息化水平,提出完善会计信息化基础设施建设、加强数据安全防护、加快会计信息化人员建设等优化建议,旨在为L公司会计信息系统的提升提供科学依据。 With the rise of the digital economy,the sound accounting informatization can promote the improvement of economic benefits and management efficiency of enterprises,but it also faces new challenges.Research and analysis are conducted on the informatization development of enterprise accounting in the context of digital background,combined with the current situation of L Company's case.Through analysis,it is found that L Company Limited actively implements an innovation driven strategy,deeply promotes enterprises'transformation and upgrading,and has achieved preliminary development results in the current situation of enterprise accounting informatization.However,there are still problems to be solved,such as insuffcient infrastructure construction for accounting informatization,risks of financial data leakage,and a lack of versatile talents in accounting informatization.Therefore,in order to further accelerate digital transformation and improve the overall level of informatization,optimization suggestions such as improving accounting informatization infrastructure,strengthening data security protection,and accelerating the construction of accounting informatization personnel are proposed,aiming to provide scientific basis for the improvement of L Company's accounting information system.
作者 章培培 方芳 Zhang Peipei;Fang Fang(Dongchang College of Liaocheng University,Liaocheng Shandong 252000;Shanghai Noma Cultural Communication Co.,Ltd.,Shanghai 200000)
出处 《山东纺织经济》 2024年第4期6-9,共4页 Shandong Textile Economy
基金 2023年度聊城市哲学社会科学规划课题“智慧文旅助力聊城乡村振兴研究”(课题编号:NDYB2023071) 2022年度聊城市哲学社会科学规划课题“乡村振兴战略下聊城数字乡村发展研究”(课题编号:NDYB2022086)。
关键词 数字经济 会计信息化 信息系统 digital economy accounting informatization information system
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