企业财务数字化中的会计标准化体系建设与应用——基于NY集团的案例实践  

The Construction and Application of Accounting Standardization System in Enterprise's Digital Finance Transformation:A Case Study Based on NY Group

作　　者：叶寒晟 刘畅 Ye Hansheng;Liu Chang

机构地区：[1]宁波永耀电力投资集团有限公司

出　　处：《管理会计研究》2023年第4期18-27,共10页MANAGEMENT ACCOUNTING STUDIES

摘　　要：在加快建设世界一流财务管理体系的背景下,数据驱动成了完善财务管理体系的重要抓手,而统一底层架构、流程体系、数据规范,是实现数字化转型不可或缺的基石。为此,NY集团通过会计标准化建设规范财务数据标准,统一业财数据流程,构建财务数据仓库,以赋能企业高质量发展。本文重点介绍了NY集团会计标准化体系的建设原则和建设路径,通过对NY集团多个领域业财联动、深化标准化体系的应用进行详细分析,归纳总结出会计标准化体系实施成效,以期提供一条财务数字化转型的实践路径。In the context of accelerating the construction of a world-class financial management system,data driven has become an important starting point,while unifying the underlying architecture,processing system,and data rules are indispensable cornerstones to achieve digital transformation.NY Group has standardized financial data through accounting standardization construction,unified financial data processing,and buit a financial data warehouse to empower enterprises with high-quality development This paper focuses on the construction principles and paths of the accounting standardization system of NY Group.By the detailed analysis of the application of business finance linkage and the standardization system of NY Group,this paper summarizes the implementation effects of the accounting standardization system to provide a practical path for financial digital transformation.

关 键 词：会计标准化体系建设 会计标准化体系应用 数字化转型 

分 类 号：TP399[自动化与计算机技术—计算机应用技术] F276.4[自动化与计算机技术—计算机科学与技术] F275[经济管理—企业管理]