云会计赋能下企业会计档案电子化管理现状与路径研究

Research on the Current Situation and Path of Enterprise Accounting Archives Electronic Management under the Empowerment of Cloud Accounting

摘要: 随着数字化转型浪潮的兴起及会计资料无纸化政策的推进，会计档案紧随时代步伐，开启了电子化建设与发展的新征程。云会计作为一种新型会计服务模式，以其低成本、高灵活、易部署的特点，为企业会计档案电子化提供了有效支撑。本文基于云会计的技术架构与服务特征，系统剖析当前企业会计档案电子化管理面临的制度缺失、技术薄弱、人才匮乏与安全风险等多重困境，并指出云会计自身应用所伴生的数据主权、供应商依赖及成本控制等潜在挑战。通过梳理政策演进与企业实践现状，从制度构建、技术赋能、安全保障与人才培养四个维度，构建了云会计赋能下会计档案电子化管理的系统实施框架，并提出差异化的转型路径与协同推进机制。本研究旨在为我国企业实现会计档案管理提供理论依据与实践参考，助力企业在数字化浪潮中夯实会计信息基础、提升治理能力。

Abstract: With the rise of the digital transformation wave and the advancement of policies promoting paperless accounting records, accounting archives have kept pace with the times, embarking on a new journey of electronic construction and development. Cloud accounting, as a new type of accounting service model, provides effective support for the electronicization of accounting archives in enterprises, with its characteristics of low cost, high flexibility, and easy deployment. Based on the technical architecture and service characteristics of cloud accounting, this paper systematically analyzes the multiple difficulties of the current enterprise accounting archives electronic management, such as the lack of system, the weakness of technology, the lack of talent and the security risk, and points out the potential challenges of the application of cloud accounting itself, such as data sovereignty, supplier dependence and cost control. By sorting out the evolution of policies and the current status of enterprise practices, this paper constructs a systematic implementation framework for the electronic management of accounting archives under the empowerment of cloud accounting from four dimensions: institutional construction, technological empowerment, security assurance, and talent cultivation, and proposes differentiated transformation paths and collaborative promotion mechanisms. This study aims to provide theoretical basis and practical reference for Chinese enterprises to achieve accounting archive management, helping enterprises consolidate their accounting information foundation and enhance governance capabilities in the tide of digitalization.