摘 要
随着信息技术的迅猛发展，会计行业正经历深刻变革，数字化背景下会计报表编制面临诸多挑战。本文旨在探讨数字化转型对传统会计报表编制流程的影响，分析由此产生的问题并提出切实可行的解决方案。通过对国内外相关文献的系统梳理以及对多家代表性企业的实地调研，研究发现数字化技术的应用使会计信息处理效率显著提升的同时，也带来了数据安全风险、会计准则适用性争议、自动化系统可靠性等新问题。为此，本文创新性地构建了基于区块链技术的会计信息共享平台框架，提出了智能合约驱动的财务报告生成机制，并针对不同规模企业设计了差异化的数字化转型路径。研究结果表明，通过引入先进的数字技术手段，可以有效提高会计报表编制的准确性和及时性，增强企业财务管理的透明度和公信力。本研究不仅为理论界提供了新的研究视角，也为实务界应对数字化转型挑战提供了具体的操作指南，对于推动会计行业的创新发展具有重要意义。
关键词：数字化转型 会计报表编制 区块链技术
Abstract
With the rapid development of information technology, the accounting industry is undergoing profound transformations, and financial statement preparation in a digital context faces numerous challenges. This study aims to explore the impact of digital transformation on traditional financial statement preparation processes, analyze the resulting issues, and propose practical solutions. Through systematic reviews of relevant domestic and international literature and field research at multiple representative enterprises, it was found that while the application of digital technologies significantly enhances the efficiency of accounting information processing, it also introduces new challenges such as data security risks, controversies over the applicability of accounting standards, and concerns about the reliability of automated systems. To address these issues, this paper innovatively constructs a fr amework for an accounting information sharing platform based on blockchain technology and proposes a financial reporting generation mechanism driven by smart contracts. Additionally, it designs differentiated digital transformation paths tailored to enterprises of varying sizes. The findings indicate that the introduction of advanced digital technologies can effectively improve the accuracy and timeliness of financial statement preparation, enhancing corporate financial management transparency and credibility. This research not only provides a new perspective for theoretical studies but also offers specific operational guidelines for practitioners facing the challenges of digital transformation, contributing significantly to the innovative development of the accounting profession.
Keyword:Digital Transformation Accounting Statement Preparation Blockchain Technology
目 录
引言 1
1数字化对会计报表编制的影响 1
1.1数字化技术的引入 1
1.2会计信息质量的变化 2
1.3编制流程的革新需求 2
2数字化背景下的挑战分析 3
2.1数据安全与隐私保护 3
2.2技术更新与人员培训 3
2.3法规遵从性问题 4
3应对挑战的策略研究 4
3.1强化内部控制体系 5
3.2提升信息技术应用 5
3.3加强专业人才培养 6
4数字化转型的未来展望 6
4.1智能财务的发展趋势 6
4.2新型报表模式探索 7
4.3国际标准的融合对接 7
结论 8
参考文献 9
致谢 10
随着信息技术的迅猛发展，会计行业正经历深刻变革，数字化背景下会计报表编制面临诸多挑战。本文旨在探讨数字化转型对传统会计报表编制流程的影响，分析由此产生的问题并提出切实可行的解决方案。通过对国内外相关文献的系统梳理以及对多家代表性企业的实地调研，研究发现数字化技术的应用使会计信息处理效率显著提升的同时，也带来了数据安全风险、会计准则适用性争议、自动化系统可靠性等新问题。为此，本文创新性地构建了基于区块链技术的会计信息共享平台框架，提出了智能合约驱动的财务报告生成机制，并针对不同规模企业设计了差异化的数字化转型路径。研究结果表明，通过引入先进的数字技术手段，可以有效提高会计报表编制的准确性和及时性，增强企业财务管理的透明度和公信力。本研究不仅为理论界提供了新的研究视角，也为实务界应对数字化转型挑战提供了具体的操作指南，对于推动会计行业的创新发展具有重要意义。
关键词：数字化转型 会计报表编制 区块链技术
Abstract
With the rapid development of information technology, the accounting industry is undergoing profound transformations, and financial statement preparation in a digital context faces numerous challenges. This study aims to explore the impact of digital transformation on traditional financial statement preparation processes, analyze the resulting issues, and propose practical solutions. Through systematic reviews of relevant domestic and international literature and field research at multiple representative enterprises, it was found that while the application of digital technologies significantly enhances the efficiency of accounting information processing, it also introduces new challenges such as data security risks, controversies over the applicability of accounting standards, and concerns about the reliability of automated systems. To address these issues, this paper innovatively constructs a fr amework for an accounting information sharing platform based on blockchain technology and proposes a financial reporting generation mechanism driven by smart contracts. Additionally, it designs differentiated digital transformation paths tailored to enterprises of varying sizes. The findings indicate that the introduction of advanced digital technologies can effectively improve the accuracy and timeliness of financial statement preparation, enhancing corporate financial management transparency and credibility. This research not only provides a new perspective for theoretical studies but also offers specific operational guidelines for practitioners facing the challenges of digital transformation, contributing significantly to the innovative development of the accounting profession.
Keyword:Digital Transformation Accounting Statement Preparation Blockchain Technology
目 录
引言 1
1数字化对会计报表编制的影响 1
1.1数字化技术的引入 1
1.2会计信息质量的变化 2
1.3编制流程的革新需求 2
2数字化背景下的挑战分析 3
2.1数据安全与隐私保护 3
2.2技术更新与人员培训 3
2.3法规遵从性问题 4
3应对挑战的策略研究 4
3.1强化内部控制体系 5
3.2提升信息技术应用 5
3.3加强专业人才培养 6
4数字化转型的未来展望 6
4.1智能财务的发展趋势 6
4.2新型报表模式探索 7
4.3国际标准的融合对接 7
结论 8
参考文献 9
致谢 10
