新质生产力赋能企业财务会计数字化转型路径探索

The Path Exploration of New Quality Productivity Enabling Enterprise Financial Accounting Digital Transformation

摘要: 数字经济时代，新质生产力正通过人工智能、大数据和区块链等新兴技术深刻变革企业财务会计工作模式。本文系统分析了新质生产力对财务会计数字化转型的重塑作用，揭示了企业在基础设施升级、组织变革和生态系统整合等方面面临的主要障碍。针对这些挑战，本文构建了三维转型路径：优化数字化基础设施建设，提升组织柔性和人才能力，构建协同价值的生态系统。以期通过财务会计的数字化转型，推动企业从传统核算型向价值创造型转变，实现新质生产力与企业财务管理的深度融合，为企业在数字经济时代创造可持续竞争优势。

Abstract: In the era of digital economy, new quality productivity is profoundly changing the working mode of enterprise finance and accounting through emerging technologies such as artificial intelligence, big data and blockchain. This paper systematically analyzes the reshaping effect of new quality productivity on the digital transformation of financial accounting, and reveals the main obstacles faced by enterprises in the aspects of infrastructure upgrading, organizational change and ecosystem integration. In response to these challenges, this paper constructs a three-dimensional transformation path: optimize the construction of digital infrastructure, improve organizational flexibility and talent capabilities, and build an ecosystem of collaborative value. Through the digital transformation of financial accounting, it is expected to promote the transformation of enterprises from traditional accounting type to value creation type, realize the deep integration of new quality productivity and enterprise financial management, and create sustainable competitive advantages for enterprises in the era of digital economy.