数字化转型背景下会计档案管理模式创新与优化路径  

Innovation and Optimization Path of Accounting Archives Management Mode Under the Background of Digital Transformation

作　　者：马银花[1] 陈旭[2] MA Yinhua;CHEN Xu(Aksu Vocational and Technical College,Aksu 843000;Harbin University of Commerce,Harbin 150028)

机构地区：[1]阿克苏职业技术学院,阿克苏843000 [2]哈尔滨商业大学,哈尔滨150028

出　　处：《山西档案》2025年第3期148-150,154,共4页Shanxi Archives

基　　金：2022年黑龙江省哲学社会科学研究规划项目2022年哈尔滨商业大学教师创新项目支持计划项目“要素资本配置下的黑龙江省产业集群网络动态能力及创新绩效研究”(22GLE377)。

摘　　要：随着数字经济的蓬勃发展,企业数字化转型不断深入,会计档案管理变革已成为必然趋势。在系统梳理数字化转型与会计档案管理相关理论的基础上,分析了数字技术为会计档案管理模式创新带来的机遇,剖析了当前会计档案电子化管理存在的突出问题,旨在进一步深化会计档案管理理论体系、指导业界创新优化管理模式,为推动会计档案治理能力现代化提供有益启示。With the vigorous development of digital economy and the deepening of digital transformation of enterprises,it has become an inevitable trend to promote the reform of accounting archives management.On the basis of systematically combing the relevant theories of digital transformation and accounting archives management,this paper analyzes the opportunities brought by digital technology for the innovation of accounting archives management mode,and analyzes the outstanding problems existing in the current electronic management of accounting archives.This study is of great significance for the theoretical circle to further deepen the theoretical system of accounting archives management,guide the practical circle to innovate and optimize the management mode,and also provide useful enlightenment for promoting the modernization of accounting archives management ability.

关 键 词：数字化转型 会计档案管理 电子档案 管理模式创新 

分 类 号：G270[文化科学—档案学]