数字经济背景下会计管理数智化转型研究

Research on the Digital and Intelligent Transformation of Accounting Management in the Context of Digital Economy

摘要: 随着数字经济的迅猛发展，企业面临的内外部环境发生了巨大变化，会计管理也迎来了数智化转型的契机和挑战。数智化转型是指利用大数据、云计算、人工智能等数字技术，对会计业务流程、管理模式、岗位设置等进行系统性重塑，实现会计工作的自动化、智能化和高质量发展。本文在分析数字经济对会计带来影响的基础上，阐述了会计数智化转型的必要性，并从优化业务流程、创新管理模式、变革组织架构、加强人才建设等方面探讨了推进数智化转型的策略和路径。数智化转型是会计适应数字经济发展的必由之路，对提升会计工作效率、强化风险管控、助力管理决策具有重要意义。

Abstract: With the rapid development of the digital economy, the internal and external environments faced by enterprises have undergone tremendous changes, and accounting management has also ushered in opportunities and challenges for digital and intelligent transformation. Digital and intelligent transformation refers to the use of digital technologies such as big data, cloud computing, and artificial intelligence to systematically reshape accounting business processes, management models, and job settings, so as to achieve automation, intelligence, and high-quality development of accounting work. Based on an analysis of the impact of the digital economy on accounting, this paper expounds the necessity of the digital and intelligent transformation of accounting, and discusses the strategies and paths to promote this transformation from the aspects of optimizing business processes, innovating management models, reforming organizational structures, and strengthening talent development. Digital and intelligent transformation is an inevitable path for accounting to adapt to the development of the digital economy, and it is of great significance for improving the efficiency of accounting work, strengthening risk management and control, and supporting management decision-making.