数字化转型背景下会计职能拓展升级的路径研究

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年财政部印发的《会计改革与发展“十四五”规划纲要》明确提出，“会计职能实现拓展升级”的目标是以数字化信息化技术为依托，以推动会计工作数字化转型为抓手，形成对内提升单位管理水平和风险管控能力，对外服务财政管理和宏观经济治理的会计职能双向拓展新格局。（剩余4164字）