财会自动化背景下财务会计向管理会计转型路径研究——基于智能分析与业财融合视角

Research on the Transformation Path of Financial Accounting to Management Accounting under the Context of Accounting Automation—Based on the Perspective of Intelligent Analysis and Business-Finance Integration

摘要: 在数字经济发展的背景下，RPA、大数据和云计算等财会自动化技术不断革新传统财务的工作模式，突破财务会计事后核算、被动记录的普通职能，促使财务行业向智能化、业财融合化转型发展。传统核算型财务模式难以与企业精细化管控以及战略发展的要求相符，财务会计朝管理会计转型已然是企业数字化升级的必然态势。本文从智能分析以及业财融合视角进入，分析财会自动化促使财务职能的颠覆性变革，分析企业转型进程中技术应用浅显层面、数据呈碎片化、人才适配不对应、机制滞后、智能场景单一等实际情形，有针对性地给出多维创新转型的路径，以期为企业开展财务数字化转型、打造价值创造型财务体系、提高企业经营管理效能提供实践借鉴。

Abstract: Against the backdrop of digital economy development, accounting automation technologies such as RPA, big data, and cloud computing are continuously transforming traditional financial work models. They transcend the conventional functions of post-event accounting and passive record-keeping, driving the finance industry toward intelligent transformation and deeper integration of business and finance. Traditional accounting-oriented financial models can no longer meet the demands of enterprise-level precision management and strategic development, making the transition from financial accounting to management accounting an inevitable trend in corporate digital transformation. This paper examines the disruptive changes brought about by accounting automation from the perspectives of intelligent analytics and business-finance integration. It analyzes practical challenges in enterprise transformation—such as superficial technology application, fragmented data, misalignment between talent and requirements, lagging mechanisms, and limited intelligent scenarios—and proposes targeted multidimensional innovation pathways. The aim is to provide practical insights for enterprises pursuing financial digital transformation, building value-creating financial systems, and enhancing overall operational efficiency.