数字化转型对会计报表编制流程的影响

摘    要

  随着信息技术的迅猛发展,企业数字化转型成为必然趋势,会计报表编制流程也面临深刻变革。本研究旨在探讨数字化转型对会计报表编制流程的影响,通过文献研究与案例分析相结合的方法,选取具有代表性的企业进行深入剖析。研究表明,数字化转型促使会计数据采集方式从人工录入向自动化获取转变,数据来源更加广泛且实时性强;数据处理由传统账务处理系统向智能化财务共享平台迁移,提高了处理效率与准确性;报告生成借助数据分析工具实现定制化、可视化呈现。创新点在于构建了涵盖数据采集、处理、报告三个维度的数字化转型影响框架,揭示了各环节的具体变化及其相互关系。主要贡献是为企业在数字化转型过程中优化会计报表编制流程提供了理论依据与实践指导,有助于提升财务信息质量,增强企业决策支持能力,为相关领域的进一步研究奠定了基础。同时,研究发现数字化转型还推动了会计人员职能转变,要求其具备更高的信息技术素养与数据分析能力,以适应新的工作模式需求。

关键词:数字化转型  会计报表编制  数据采集自动化


Abstract
  With the rapid development of information technology, digital transformation has become an inevitable trend for enterprises, profoundly impacting the preparation process of financial statements. This study aims to investigate the influence of digital transformation on the preparation process of financial statements by combining literature review and case analysis, focusing on representative enterprises for in-depth examination. The research reveals that digital transformation drives the shift from manual data entry to automated data acquisition, expanding data sources and enhancing real-time capabilities. Data processing migrates from traditional accounting systems to intelligent financial shared platforms, improving efficiency and accuracy. Report generation leverages data analytics tools to achieve customized and visualized presentations. An innovative contribution of this study is the construction of a digital transformation impact fr amework encompassing three dimensions: data acquisition, processing, and reporting, elucidating specific changes and interrelationships at each stage. The primary contributions lie in providing theoretical foundations and practical guidance for enterprises to optimize their financial statement preparation processes during digital transformation, thereby enhancing the quality of financial information and strengthening decision-support capabilities. Additionally, this study highlights the role transformation of accounting personnel, necessitating higher levels of information technology literacy and data analysis skills to adapt to new working models.

Keyword:Digital Transformation  Accounting Statement Preparation  Data Collection Automation


目  录
引言    1
1数字化转型的背景与意义    1
1.1会计报表编制的传统流程    1
1.2数字化转型的概念界定    2
1.3研究的目的与意义    2
2数据采集与处理的变革    3
2.1自动化数据采集技术应用    3
2.2数据处理效率的提升路径    4
2.3数据质量保障机制构建    4
3报表生成与审核的智能化    5
3.1智能算法在报表生成中的应用    5
3.2机器学习辅助报表审核    5
3.3内部控制与风险管理强化    6
4信息共享与决策支持的优化    6
4.1实时数据共享平台建设    6
4.2决策支持系统的完善    7
4.3财务透明度与合规性提升    7
结论    8
参考文献    10
致谢    11

 
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