摘要
随着数字化时代的到来,信息技术得到了快速发展,各行各业都在利用物联网等技术向着数字化升级转型。财会行业更是受到现代化信息技术的影响,传统的财务会计模式受到很大冲击,传统的会计核算模式逐渐跟不上时代发展的步伐,由此越来越多的企业决定向着业财一体化方向迈进,促进企业实现真正的数字化。文章基于此背景,首先总结了国内外学者对业财一体化的研究现状,进而分析了建设业财一体化对企业的意义,接着论述了企业在建设业财一体化过程中的困难,最后在此基础上提出了应对的策略和相关建议。
With the advent of the digital era,information technology has been developing rapidly,and various industries are using technologies such as the internet of things to upgrade and transform to digitalization.Under the influence of modern information technology,the traditional financial accounting model has been greatly impacted.The previous accounting model gradually fails to keep pace with the development of the times,so more and more enterprises decide to move towards the integration of business and finance to promote the real digitalization of enterprises.Based on this background,this paper firstly summarizes the research status of domestic and foreign scholars on the integration of business and finance.Then it analyzes the significance of the construction of the business and financial integration to enterprises and discusses the difficulties in the process of it.Finally,the author proposes some strategies and related suggestions.
作者
戴佳桐
DAI Jiatong(Shenyang University,Shenyang 110044,China)
出处
《商业观察》
2023年第14期56-58,62,共4页
BUSINESS OBSERVATION
关键词
数字化
业财一体化
数字化转型
digitalization
business and financial integration
digital transformation
