Research on the innovation and development of management accounting in the background of digital transformation
数字化转型背景下管理会计创新发展研究

摘要

数字化时代的到来，给各行业都带来了新技术、新设备的支持，并在推动各行业数字化转型的过程中取得了喜人成果。在数字化转型背景下，企业迎来了发展新机遇与新挑战。管理会计作为企业的重要工作，以数字化为创新发展方向，不仅能拓宽其职能范围，还能在企业经营、管理中体现其优势。基于此，本文从理念更新、架构重构、数据库建设、平台搭建、人才培养五个方面入手，着重探究数字化转型背景下管理会计创新发展的策略，希望能为企业以管理会计数字化转型赋能经营、管理提供参考。

Abstract

The advent of the digital era has brought support to all industries with new technologies and new equipment, and has achieved gratifying results in promoting the digital transformation of various industries. Against the backdrop of digital transformation, enterprises have ushered in new opportunities and challenges in development. As an important task of an enterprise, management accounting takes digitalization as the direction of innovative development, which not only broadens its functional scope, but also reflects its advantages in enterprise operations and management. Based on this, this article starts from five aspects: concept update, architecture reconstruction, database construction, platform construction, and talent training, and focuses on exploring the strategies of innovative development of management accounting under the background of digital transformation, hoping to provide reference for enterprises to empower operations and management through digital transformation of management accounting.