新《中华人民共和国会计法》下企业财会监督信息化研究  

Research on Informationization of Financial Supervision in Enterprises under the New Accounting Law of the People’s Republic of China

作　　者：付颖颖 FU Yingying(SINOPEC Group Shared Services Co.,Ltd.Dongying Branch Financial Business Service Department,Dongying 257000,China)

机构地区：[1]中国石化集团共享服务有限公司东营分公司财务业务服务部,山东东营257000

出　　处：《化工管理》2025年第4期1-3,22,共4页Chemical Management

摘　　要：《全国人民代表大会常务委员会关于修改〈中华人民共和国会计法〉的决定》已由中华人民共和国第十四届全国人民代表大会常务委员会第十次会议于2024年6月28日通过,自2024年7月1日起施行。石化企业随即展开宣传贯彻工作,取得了初步成效。新《中华人民共和国会计法》的实施,旨在提升企业财会管理水平,规范财务行为,增强企业财务透明度和规范性。文章阐述了新《中华人民共和国会计法》下石化企业财会监督信息化的背景,强调其带来机遇与挑战;分析了现状问题,详述了实践路径,涵盖数智融合、数智赋能、关键业务场景应用;提出了对策建议,包括完善机制、培养人才、保障信息安全。石化企业需据此提高财会监督信息化水平,保障财务健康,增强竞争力,实现可持续发展。The Decision of the Standing Committee of the National People’s Congress on Amending the Accounting Law of the People’s Republic of China was adopted at the 10th Meeting of the Standing Committee of the 14th National People’s Congress of the People’s Republic of China on June 28,2024 and will come into force on July 1,2024.Petrochemical companies immediately launched publicity and implementation work,achieving initial results.The implementation of the new Accounting Law of the People’s Republic of China aims to improve the financial and accounting management level of enterprises,standardize financial behavior,enhance financial transparency and standardization of enterprises.This paper elaborates on the background ofinformationization of financial and accounting supervision in petrochemical enterprises under the the new Accounting Law of the People’s Republic of China,emphasizing the opportunities and challenges;analyzes the current problems,elaborates on the practical path,covering the integration of data and intelligence,empowerment of data and intelligence,and application in key business scenarios;proposes countermeasures and suggestions,including improving mechanisms,cultivating talents,and ensuring information security.Petrochemical enterprises need to improve their level of financial and accounting supervision informatization based on this,ensure financial health,enhance competitiveness,and achieve sustainable development.

关 键 词：石化企业 新《中华人民共和国会计法》 财会监督 信息化 

分 类 号：F230[经济管理—会计学]