数字化改革背景下饲料企业会计核算工作的优化路径研究  

Research on the optimization path of accounting work in feed enterprises under the background of digital reform

作　　者：高志玥[1] 张彩花 GAO Zhiyue;ZHANG Caihua(Shanxi Polytechnic College,Taiyuan,Shanxi Province 030006,China;Shanxi Vocational University of Engineering Science and Technology,Jinzhong Shanxi Province 030619,China)

机构地区：[1]山西职业技术学院,山西太原030006 [2]山西工程科技职业大学,山西晋中030619

出　　处：《中国饲料》2023年第16期158-161,共4页China Feed

基　　金：山西省教育科学“十四五”规划2021年度课题(GH-21255)。

摘　　要：在数字化时代背景下,会计工作面临诸多挑战,企业需要通过数字化的方式进行财务核算和内部管控。饲料企业作为农业产业链中的重要一环,其生产模式与经营模式也发生着巨大的变化,传统的会计核算方式已经不能适应当前饲料企业的需求。因此,如何优化会计工作流程,实现高效管理,是当前饲料企业亟待解决的问题。因此,本文基于数字化改革背景,首先概述了会计核算的标准,然后针对当前饲料企业会计核算工作中存在的问题提出了完善饲料企业会计核算制度的有效路径,以期优化饲料企业会计核算制度,促进饲料企业的可持续发展。In the digital age,accounting is facing many challenges,and enterprises need to carry out financial accounting and internal control through digital methods.As an important link in the agricultural industrial chain,feed enterprises have undergone tremendous changes in their production mode and management mode during the development process,and the traditional accounting methods can no longer meet the needs of current feed enterprises.Therefore,how to optimize the process of accounting work and realize efficient management is an urgent problem for feed enterprises at present.Therefore,based on the background of digital reform,this paper first outlines the accounting standards,and then puts forward effective ways to improve the accounting system of feed enterprises in order to optimize the accounting system of feed enterprises and promote the sustainable development of feed enterprises.

关 键 词：数字化改革 饲料企业 会计核算 优化 

分 类 号：F3[经济管理—产业经济]