摘要
聚焦于新《会计法》下会计工作数字化转型的重要性和现实困境,针对当前会计工作数字化转型面临的“数据孤岛”、监管模式滞后、人才短缺和数字安全保障等问题,提出企业要统一数据标准、利用人工智能监管、加大员工培训力度与引进人才、加强风险防范与健全风险管理体系,推动企业实现数字化转型,提高会计信息质量、提升财务管理水平,助力社会经济健康稳定发展。
This paper focuses on the significance and practical challenges of the digital transformation of accounting work under Accounting Law of the People’s Republic of China(2024 Amendment),and analyzes the existing problems in the digital transformation of accounting work such as“data silos”,lagging regulatory models,talent shortage and digital security.Therefore,it is necessary for enterprises to unify data standards,utilize artificial intel⁃ligence for supervision,intensify employee training and attract skilled talents,and enhance risk prevention and im⁃prove the risk management systems to promote the digital transformation of enterprises,improve the quality of ac⁃counting information,enhance financial management levels,and contribute to the healthy and stable development of the social economy.
作者
娄若敬
Lou Ruojing(Henan University,Zhengzhou,Henan 450046,China)
出处
《漯河职业技术学院学报》
2025年第4期60-63,共4页
Journal of Luohe Vocational and Technical College
关键词
新《会计法》
会计工作
数字化转型
Accounting Law of the People’s Republic of China(2024 Amendment)
accounting work
digital transformation