数字化转型背景下企业会计人员的能力重塑与价值再造  

Capability Reshaping and Value Re-engineering of Accountants in the Context of Enterprise Digital Transformation

作　　者：蔡瑞婵 Ruichan Cai(East China Jiaotong University,Nanchang,Jiangxi,330013,China)

机构地区：[1]华东交通大学,江西省南昌市330013

出　　处：《管理科学与研究(中英文版)》2024年第12期11-15,共5页Management Science and Research

摘　　要：会计领域在企业数字化转型的浪潮下正在经历深刻变革,传统的会计核算工作因自动化与智能化技术的不断进步正逐步被数据驱动的决策支持功能所取代。这一变化要求会计人员不断提升包括技术应用能力、数据管理与分析能力、业务理解与战略思维能力,以及风险管理与内部控制多维能力。会计人员通过能力的提升能够在企业转型中从传统的核算岗位向战略合作伙伴、数据资产管理者、创新引领者等新型角色转型。为了实现这一转型,企业需要提供系统的学习资源与平台,会计人员则应积极参与实践项目积累经验从而不断提升实操能力。同时,企业文化的适配与组织变革也应为数字化转型提供良好的土壤。会计人员的能力重塑与价值再造不仅能增强企业的整体竞争力,还能为会计职能的扩展开辟新路径,以随着技术与业务环境的不断变化带来的新挑战和新机遇。The accounting field is undergoing profound changes under the wave of digital transformation of enterprises.Traditional accounting work is gradually being replaced by data-driven decision support functions due to the continuous advancement of automation and intelligent technology.This change requires accounting personnel to continuously improve their abilities,including technical application skills,data management and analysis skills,business understanding and strategic thinking skills,as well as multidimensional abilities in risk management and internal control.Accounting personnel can transform from traditional accounting positions to new roles such as strategic partners,data asset managers,and innovation leaders in enterprise transformation through the improvement of their abilities.Accounting personnel need to provide systematic learning resources and platforms for enterprises to achieve this transformation;Accounting personnel should actively participate in practical projects to accumulate experience and continuously improve their practical abilities.At the same time,the adaptation of corporate culture and organizational change should also provide a good soil for digital transformation.The ability and value reshaping of accounting personnel can not only enhance the overall competitiveness of enterprises,but also open up new paths for the expansion of accounting functions,in response to the new challenges and opportunities brought by the continuous changes in technology and business environment.

关 键 词：数字化转型 会计人员 能力重塑 价值再造 

分 类 号：F27[经济管理—企业管理]