摘要 面对数字技术突飞猛进、政府政策倾斜支持、新冠疫情反向刺激,国内企业均从各个环节着手进行数字化转型,以期达到提效降本的目的。本文尝试提炼了2021年度不同企业进行数字化转型时的共同趋势和未来目标。研究发现,各类企业都呈现出私域流量增加、数据驱动智能制造、采购共享化电商化、财务共享升级应用、税务管理体系化精确化、管理会计指导性增强等趋势特征,也普遍把中台作为新一代IT架构的解决方案,将数据智能列为企业应用人工智能的核心关注。在数字经济和实体经济的融合不断深入的现状下,该研究有助于为期待转型及转型进程中的企业提供思路拓展和方向参考。 This paper attempts to conclude the common trends and future goals of digital transformation of different enterprises in 2021.It is found that all kinds of enterprises show the trend of increasing private network flow,data-driven intelligent manufacturing,sharing and e-commerce driven procurement,upgraded financial sharing service center,systematized tax management system with improved accuracy,and enhanced management accounting effectiveness.They also generally use middle platform as the solution of the new IT architecture and see data intelligence as the core application of artificial intelligence.With the deepening integration of digital economy and real economy,this study is helpful to provide ideas and direction for enterprises looking forward to digital transformation and also for those in the process of digital transformation.
机构地区 北京元年科技股份有限公司 元年管理会计研究院
出处 《管理会计研究》 2021年第1期21-26,101,共7页 MANAGEMENT ACCOUNTING STUDIES
分类号 F27 [经济管理—企业管理]
