數(shù)字化轉(zhuǎn)型背景下會計職能拓展升級的路徑研究

Abstract：Withthecontinuous developmentofdigitalization，theMinistryofFinance hasexplicitlystatedthatanewpatern of expanding acountingfunctions willbeformed byapplying digital information technology.Basedonthe analysis of the necessityof accounting function expansionandupgrading，thispaperanalyzesthemainproblems faced intheprocessof accounting functionexpansionandupgrading，which aims to explorethe pathof accounting functionexpansionunderthe background of digital information technology and promote accounting work to create greater value.

Key words：accounting function;financial and accounting supervision;digital transformation

2021年財政部印發(fā)的《會計改革與發(fā)展“十四五”規(guī)劃綱要》明確提出，“會計職能實現(xiàn)拓展升級”的目標(biāo)是以數(shù)字化信息化技術(shù)為依托，以推動會計工作數(shù)字化轉(zhuǎn)型為抓手，形成對內(nèi)提升單位管理水平和風(fēng)險管控能力，對外服務(wù)財政管理和宏觀經(jīng)濟治理的會計職能雙向拓展新格局。（剩余4164字）