金融科技赋能管理会计数字化转型——基于工商银行管理会计应用创新探索  

Financial technology empowers management accounting digital transformation:Innovative exploration based on the application of management accounting in the Industrial and Commercial Bank of China

作　　者：刘亚干[1] Liu Yagan

机构地区：[1]中国工商银行股份有限公司

出　　处：《管理会计研究》2022年第2期48-57,共10页MANAGEMENT ACCOUNTING STUDIES

摘　　要：随着金融科技的高速发展,“技术+数据”双要素驱动商业银行财务管理模式不断创新。本文从工商银行管理会计数字化转型的MOVA、PDS、PVA“三大”创新实践出发,详细阐述工商银行如何借助数据中台、大数据服务云、人工智能、可视化、移动互联等新技术,开展管理会计数字化转型升级,最后对工商银行管理会计未来应用方向进行了思考。With the rapid development of finance technology,the dual factors,"technology plus data"drive the continuous innovation of financial management of commercial banks.Starting from the"three major"innovative practices as MOVA,PDS and PVA in the digital transformation of management accounting of ICBC,this paper expounds in detail how ICBC carries out the digital transformation and upgrading of management accounting with help of new technologies such as data console,big data service cloud,artificial intelligence,visualization and mobile Internet,and puts forwards the future application direction of management accounting of ICBC.

关 键 词：金融科技 管理会计 数字化转型 

分 类 号：F832.33[经济管理—金融学] F830.42F234.3F49