数智时代财务会计转型研究——以节点科技为例

Research on Financial Accounting Transformation in the Digital Intelligence Era—A Case Study of Node Technology

摘要: 大数据技术的普及及其在专业领域的深度应用，已成为推动会计形式由财务会计向管理会计转变的关键驱动因素。依托数字技术构建的数智体系为现代企业更新管理范式、提升经营绩效提供了强有力的科学支撑，契合可持续发展对会计实践提出的新要求。本文聚焦于节点科技运用数字技术在资金管理领域取得的成果，关注节点科技数字一体化的财务平台实施情况，希冀为传统财务会计职能向具有信息化特征的管理会计职能转变提供借鉴思路，提升企业集团对整体资金的管理控制及决策效率。

Abstract: The widespread adoption of big data technology and its deep integration into specialized fields have become key drivers propelling the transformation of accounting practices from financial accounting to management accounting. The digital intelligence systems built upon digital technology provide robust scientific support for modern enterprises to update management paradigms and enhance operational performance, aligning with the new demands for accounting practices in sustainable development. This paper focuses on Node Technology’s achievements in applying digital technology to fund management, examining the implementation of its digitally integrated financial platform. It aims to provide insights for transforming traditional financial accounting functions into information-driven management accounting functions, thereby enhancing corporate groups’ overall fund management control and decision-making efficiency.