数字化时代财务会计向管理会计转型研究

中图分类号：F234 文献标志码：A 文章编码：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

当前，以大数据、人工智能、区块链为代表的数字技术日新月异，数字经济蓬勃发展，数字化浪潮正深刻影响和重塑着社会经济形态。（剩余4675字）