摘要
会计的发展是反应性的,科学技术深刻影响和推动着会计变革。随着“大智移云物区”等新技术与新经济、新业态的深度融合,数字经济如何重塑会计生态、推动会计变革成为备受关注的现实问题。新一代信息技术提升了会计“观念总结”和“过程控制”的能力,进一步凸显会计是人类有意识的价值管理活动本质。数字经济沿着信息和行为链条推进会计智能化创新,会计依托新技术在价值链条上实现前端业务活动、中端数据处理和后端核算分析交互连接,并通过提升财务管理流程的标准化水平和价值链财务共享能力更好地服务于企业价值管理需求,进而提升会计管理在数字经济时代的决策价值。
For the development of accounting is reactive,science and technology have deeply promoted the reform of accounting,With the deep integration of new technologies such as“Great Wisdom Propelling Clouds Material Area”with new economy and business forms,how the digital economy reshapes the accounting ecology and promotes accounting reform has become a practical problem that attracts much attention.The new generation of information technology has enhanced the ability of accounting“concept summary”and“process control”,further highlighting the essence that accounting is a conscious value management activity of human beings.Digital economy promotes intelligent innovation of accounting along the information and behavior chain.Accounting relies on new technology to realize the interactive connection of front-end business activities,mid-end data processing and back-end accounting analysis on the value chain.Accounting serves for the enterprise value management by improving the standardization level of financial management process and the financial sharing ability of value chain,and then enhances the decision-making value in the era of digital economy.
出处
《会计研究》
CSSCI
北大核心
2022年第8期3-13,共11页
Accounting Research
基金
财政部会计名家培养工程项目(2018)资助
关键词
数字经济
会计变革
本源逻辑
会计管理活动论
Digital Economy
Accounting Reform
Logical Sources
Management Activity Perspective of Accounting
