數(shù)字化時(shí)代財(cái)務(wù)會計(jì)向管理會計(jì)轉(zhuǎn)型研究

中圖分類號：F234 文獻(xiàn)標(biāo)志碼：A 文章編碼：1672-7274（2025）04-0179-03

Abstract： Digital technologies are promoting the transformation from financial accounting to management accounting.This paper analyzes the impact ofdigital technologies on financial accounting， expounds the necesityof the transformationto management accounting，and discuses the transformation paths such as optimizing information systems，improvingdata analysis capabilities，cultivating digital talents，andestablishinga digital mindset，with the expectation of providing references for the transformation and upgrading of financial accounting.

Keywords： digital technologies; financial accounting; management accounting; transformation research

0 引言

當(dāng)前，以大數(shù)據(jù)、人工智能、區(qū)塊鏈為代表的數(shù)字技術(shù)日新月異，數(shù)字經(jīng)濟(jì)蓬勃發(fā)展，數(shù)字化浪潮正深刻影響和重塑著社會經(jīng)濟(jì)形態(tài)。（剩余4675字）