数字化背景下粤港澳大湾区会计服务业融合发展路径分析

Analysis of the Path of Integration Development of the Accounting Service Industry in Guangdong, Hong Kong and Macao Greater Bay Area under the Background of Digitisation

摘要: 粤港澳大湾区是我国产业集聚和多样化程度最高的区域，为大湾区会计服务业的发展提供了广阔的空间。数字化技术的应用，特别是云计算、大数据、人工智能等，正在深刻改变会计服务的工作方式，并为跨境业务的开展提供了便利。基于数字化技术构建大湾区会计服务业融合发展新格局，对大湾区高质量发展具有重要意义。在分析数字化背景下会计服务业转型特征基础上，探讨了大湾区会计服务业融合发展的现状及问题，并从理念、制度、机构、人员等方面提出了发展路径。

Abstract: The Guangdong, Hong Kong and Macao Greater Bay Area (GBA) is the region with the highest degree of industrial agglomeration and diversification in China, which provides a broad space for the development of the accounting services industry in the GBA. The application of digital technology, especially cloud computing, big data and artificial intelligence, is profoundly changing the way accounting services work and facilitating the development of cross-border business. The use of digital technology to create a new model for the integrated development of the accounting service industry in the Greater Bay Area plays a key role in promoting the high-quality growth of the Greater Bay Area. Based on analysing the characteristics of the transformation of the accounting service industry in the context of digitalisation, the article discusses the current situation and problems of the integrated development of the accounting service industry in the Greater Bay Area, and proposes a development path in terms of concepts, systems, institutions and personnel.