数智化背景下企业会计信息系统转型路径与风险防控——以国家电网为例

Transformation Path and Risk Prevention and Control of Enterprise Accounting Information System under Digital Intelligence Background—Taking State Grid as an Example

摘要: 数字技术的快速发展推动企业财务管理模式深度变革，传统会计信息系统存在数据割裂、流程滞后、人工依赖度高、风险管控薄弱等问题，已难以适配现代集团企业发展需求，智能化转型成为必然趋势。大型央企经营架构复杂，会计数字化转型极具行业代表性。本文以国家电网为研究案例，结合业财融合、风险管理等理论，梳理其会计信息系统发展历程，分析智能化转型动因，总结技术升级、流程再造、数据中台搭建、智能风控落地四大转型路径，识别转型中的技术、数据、人员、合规等核心风险，并提出全流程防控对策。研究可为大型能源企业会计信息系统智能化升级提供参考，助力企业统筹数字化转型与财务风险管控，推动财务管理高质量发展。

Abstract: The rapid development of digital technologies has driven in-depth reforms in enterprise financial management. Traditional accounting information systems suffer from fragmented data, lagging processes, high manual dependence and weak risk control, which can hardly meet the development needs of modern group enterprises, making intelligent transformation an inevitable trend. With complex operational structures, large central state-owned enterprises are highly representative in the digital transformation of accounting systems. Taking State Grid as the research case and based on the theories of business-finance integration and risk management, this paper sorts out the development process of its accounting information system, analyzes the motivations of intelligent transformation, and summarizes four transformation paths including technology upgrading, process reengineering, data platform construction and intelligent risk control implementation. It identifies core risks in technology, data, personnel and compliance, and proposes full-process prevention and control countermeasures. The research can provide references for the intelligent upgrading of accounting information systems in large energy enterprises, help enterprises coordinate digital transformation and financial risk management, and promote the high-quality development of financial management.