摘要
在数字经济时代,企业面临前所未有的挑战与机遇,这推动了新质生产力的形成与发展。文章首先探讨了数字经济背景下新质生产力的内涵、驱动因素及其重要性,并分析了新质生产力与会计数字化转型的关系。其次,文章讨论了会计数字化转型在此过程中所面临的挑战。最后,文章对面临的会计数字化转型挑战提出建议,以促进企业会计数字化转型进程,提升新质生产力,推动高质量发展。
In the era of the digital economy,businesses are facing unprecedented challenges and opportunities,which has driven the formation and development of new quality productivity.This article first explores the meaning,driving factors,and importance of new quality productivity in the context of the digital economy,and analyzes its relationship with the digital transformation of accounting.Secondly,it discusses the challenges of accounting digital transformation in this process.Finally,the article proposes recommendations to address these challenges,aiming to facilitate the digital transformation process of enterprise accounting,enhance new quality productivity,and promote high-quality development.
作者
何宁宁
HE Ningning(School of Business,Shenyang University,Shenyang 110042,China)
出处
《商业观察》
2025年第24期50-53,69,共5页
BUSINESS OBSERVATION
关键词
数字经济
新质生产力
数字化转型
会计数字化转型
digital economy
new quality productivity
digital transformation
accounting digital transformation
作者简介
何宁宁(2000-),女,硕士研究生,研究方向:会计理论与实务。
