数字治理视角下会计诚信体系建设对企业高质量发展的影响与路径研究  

Study on the Influence and Path of Accounting Integrity System Construction on High-Quality Development of Enterprises from the Perspective of Digital Governance

作　　者：谷慧玲 毕非凡 GU Huiling;BI Feifan(School of Management Engineering and Business,Hebei University of Engineering,Handan 056038,China)

机构地区：[1]河北工程大学管理工程与商学院,河北邯郸056038

出　　处：《商业观察》2024年第35期33-39,共7页BUSINESS OBSERVATION

基　　金：河北省统计科学研究计划项目(2023HY16)。

摘　　要：文章在高质量发展的大背景下,从数字治理的视角深入探讨了会计诚信体系建设在企业中的关键作用。面对数字化转型的挑战和机遇,企业需要加强会计诚信体系建设,以确保会计信息的真实、完整和准确。包括制度建设、文化建设、监督机构建设、教育培训建设和宣传建设五方面的系统框架,会计诚信体系建设有助于提升企业的核心竞争力、市场声誉和社会公信力。在数字治理的指导下,会计诚信体系建设不仅关注数据的真实、完整和准确,还强调了数字化技术的应用和创新,以适应数字化时代的需求。文章的研究成果将为相关领域的从业人员和决策者提供有价值的参考和借鉴,促进会计诚信体系建设在数字化时代的持续推进,为高质量发展和可持续发展做出积极贡献。Under the background of high-quality development,this paper deeply discusses the key role of accounting integrity system construction in enterprises from the perspective of digital governance.Facing the challenges and opportunities of digital transformation,enterprises need to strengthen the construction of accounting integrity system to ensure the truth,integrity and accuracy of accounting information.Through the system framework of system construction,culture construction,supervision organization construction,education and training construction and publicity construction,the construction of accounting integrity system helps to enhance the core competitiveness of enterprises,market reputation and social credibility.Under the guidance of digital governance,the construction of accounting integrity system not only focuses on the truth,integrity and accuracy of data,but also emphasizes the application and innovation of digital technology to meet the needs of the digital age.The research results of this paper will provide valuable references for practitioners and decision-makers in related fields,promote the continuous advancement of the construction of accounting integrity system in the digital era,and make positive contributions to high-quality development and sustainable development.

关 键 词：数字治理 会计诚信 会计诚信体系建设 高质量发展 

分 类 号：F233[经济管理—会计学]