新质生产力背景下管理会计的数字化转型研究  

Research on the Digital Transformation of Management Accounting in the Context of New Quality Productivity

作　　者：张冬平[1] ZHANG Dongping(Changsha Aeronautical Voactional and Technical College,Changsha,Hunan,China 410124)

机构地区：[1]长沙航空职业技术学院,湖南长沙410124

出　　处：《湖南邮电职业技术学院学报》2025年第1期106-109,共4页Journal of Hunan Post and Telecommunication College

摘　　要：在新质生产力背景下,管理会计的数字化转型已成为企业提升竞争力和实现可持续发展的关键。本研究深入探讨了新质生产力的内涵与特征,分析了其对管理会计的影响,提出了数据驱动决策、智能化管理、协同实施和动态调整等转型机制。通过构建数据基础设施、提升管理会计适应性、促进业务融合、培养专业人才和优化会计体系等策略提升企业管理效率,助力企业在激烈的市场竞争中实现持续稳健的发展。In the context of new quality productivity,the digital transformation of management accounting has become crucial for enterprises to enhance their competitiveness and achieve sustainable development.This study delves into the connotation and characteristics of new quality productivity,analyzes its impact on management accounting,and proposes transformation mechanisms such as data-driven decision-making,intelligent management,collaborative implementation,and dynamic adjustment.By constructing data infrastructure,enhancing the adaptability of management accounting,promoting business integration,cultivating professionals,and optimizing the accounting system,enterprises can significantly improve management efficiency and achieve sustained and steady development in the fiercely competitive market.

关 键 词：新质生产力 管理会计 数字化转型 

分 类 号：F275[经济管理—企业管理]