探析数字经济对会计体系发展的影响  

Exploration on the Impact of Digital Economy on Development of Accounting System

作　　者：胡向坤[1] Hu Xiangkun(Fujian Polytechnic of Information Technology,Fuzhou Fujian 350003)

机构地区：[1]福建信息职业技术学院,福建福州350003

出　　处：《山东纺织经济》2025年第2期18-22,共5页Shandong Textile Economy

基　　金：2022年福建信息职业技术学院校级科研课题项目“乡村振兴战略视角下农村集体经济会计工作现状研究”(项目编号:Y22305)。

摘　　要：数字经济促使会计在时间和空间上突破了传统的会计基本假设,拓展了会计职能的外延但未改变其本质,推动了会计从核算型转向管理型,优化了会计核算流程。企业业务与财务活动的高度协同帮助会计主体实时提供个性化、差异化的财务报告。同时,数字经济需要更加安全的信息技术保障,才能通过业财融合和财务共享帮助企业提高会计工作效率、拓宽业务范围、优化核算流程和加强企业风险控制。在此背景下,企业需要更好地适应数字经济的发展趋势,实现会计信息管理的智能化、差异化和高效化,从而为企业稳健发展提供坚实的保障。The digital economy has prompted accounting to break through the traditional basic accounting assumptions in terms of time and space,extending the scope of accounting without changing their essence.It has pushed accounting to transform from accounting orientation to management orientation,optimizing accounting processes,and the high coordination between corporate business and financial activities helps the accounting entities present personalized and differentiated financial reports in real time.Meanwhile,the digital economy needs more secure information technology support to improve work effciency,expand business scope,optimize processes,and strengthen risk control through business-finance integration and financial sharing.In this era,enterprises need to better adapt to the development trend of the digital economy and achieve intelligent,differentiated,and efficient accounting information management,so as to provide a solid guarantee for the steady development of enterprises.

关 键 词：数字经济 会计假设 会计职能 会计信息质量 财务共享 

分 类 号：F406.7[经济管理—产业经济]