新质生产力赋能传统财务会计数字化转型  

New Quality Productivity Enabling Digital Transformation of Traditional Financial Accounting

作　　者：李金龙 王雅[1] LI Jinlong;WANG Ya(School of Economics and Management,Lanzhou Jiaotong University,Lanzhou 730000,China)

机构地区：[1]兰州交通大学经济管理学院,甘肃兰州730000

出　　处：《商业观察》2024年第32期68-70,85,共4页BUSINESS OBSERVATION

摘　　要：新质生产力赋能财务会计数字化转型,推动了财务管理的智能化和高效化。文章首先分析了新质生产力的定义及其对财务会计的影响,同时通过对财务会计与数字化转型相互关系的研究,揭示了数字化技术如何提升会计数据处理和分析的效率与准确性。其次探讨了新质生产力发展对会计人才的要求,强调了培养复合型人才的重要性。最后提出了企业数字化转型的实施路径,包括建立数字化基础设施、优化业务流程、加强数据安全等,为企业在新时代背景下实现高质量发展提供理论指导和实践建议。New quality productivity enabling digital transformation of financial accounting promotes the intelligence and efficiency of financial management.This paper analyzes the definition of new quality productivity and its impact on financial accounting,and reveals how digital technology enhances the efficiency and accuracy of accounting data processing and analysis through the study of the interrelationship between financial accounting and digital transformation.The paper also discusses the requirements of the development of new quality productivity for accounting talents,emphasizing the importance of cultivating compound talents.Finally,it puts forward the implementation paths of enterprise digital transformation,including establishing digital infrastructure,optimizing business processes,strengthening data security,etc.These provide theoretical guidance and practical suggestions for enterprises to achieve high-quality development in the context of the new era.

关 键 词：新质生产力 财务会计 企业数字化转型 

分 类 号：F275[经济管理—企业管理]