摘要
在数字经济背景下,财政部发布了《会计信息化发展规划(2021—2025年)》,分别对政府机构、行业部门和微观组织提出了会计信息化建设任务。本文总结了《规划》的核心内容,基于微观组织视角从理论上分析了会计数字化转型和拓展会计职能两个核心概念,并从决策机制、应用场景、组织架构和具体实施四个方面探讨了企业如何进行会计数字化转型,以期有助于微观组织对《规划》的理解和实施。
Under the background of digital economy,the Ministry of Finance issued the development plan of accounting digitalization(2021-2025),which puts forward the construction tasks of accounting digitalization for government agencies,industry departments and micro-organizations respectively.This paper summarizes the core content of the plan,theoretically analyzes the two core concepts of accounting digital transformation and expanding accounting functions from the perspective of micro-organization,and discusses how enterprises carry out accounting digital transformation from four aspects:decision-making mechanism,application scenario,organizational structure and specific implementation,to help micro-organizations understand and implement the plan.
出处
《管理会计研究》
2022年第2期10-18,共9页
MANAGEMENT ACCOUNTING STUDIES
