摘要 "大智移云物"时代,数字化成为热门话题,数字化转型也被认为是促使企业财务转型升级的利器。本文以中国石化西北油田分公司(简称西北油田)为对象,深入研究该公司的数字化转型的措施、内容及其对企业财务转型升级的影响。本文研究发现,通过管理实践创新促进数据融合贯通是数字化转型的前提基础,数据中台模式是解决数字化转型的有效路径,同时数字化转型能够赋能企业管理会计应用,并让组织全体更好地理解财务的功能与定位,从而更好地促进财务转型升级。 Taking Sinopec Northwest Oilfield Company as the research object,this paper deeply studies the measures and contents of the company’s digital transformation and its impact on the financial transformation and upgrading of the enterprise.This paper finds that promoting data integration through management practice innovation is the premise of digital transformation,and the middle platform mode is an effective way to improve the digital transformation.At the same time,the data transformation can enable the enterprise’s management accounting application,and make the whole organization better understand the function and positioning of finance function,so as to better promote the financial transformation.
出处 《管理会计研究》 2021年第1期27-34,101,102,共10页 MANAGEMENT ACCOUNTING STUDIES
分类号 F27 [经济管理—企业管理]
