政府會(huì)計(jì)數(shù)字化轉(zhuǎn)型路徑研究

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摘 要 實(shí)現(xiàn)數(shù)字化轉(zhuǎn)型是數(shù)字經(jīng)濟(jì)時(shí)代政府會(huì)計(jì)的必然選擇。政府會(huì)計(jì)數(shù)字化轉(zhuǎn)型有助于提高政府會(huì)計(jì)工作效率、實(shí)現(xiàn)政府會(huì)計(jì)數(shù)據(jù)治理以及推動(dòng)數(shù)字政府建設(shè)。當(dāng)前，政府會(huì)計(jì)數(shù)字化工作存在轉(zhuǎn)型流程不清晰、轉(zhuǎn)型阻力難清除、轉(zhuǎn)型預(yù)期難實(shí)現(xiàn)等現(xiàn)實(shí)困境。本文認(rèn)為，設(shè)計(jì)從會(huì)計(jì)節(jié)點(diǎn)、業(yè)務(wù)流程、職能模塊至?xí)?jì)數(shù)字化體系的漸進(jìn)轉(zhuǎn)型流程，搭建數(shù)字化轉(zhuǎn)型領(lǐng)導(dǎo)團(tuán)隊(duì)、制定數(shù)字化轉(zhuǎn)型制度規(guī)范等配套機(jī)制，強(qiáng)化會(huì)計(jì)數(shù)據(jù)治理深化政府會(huì)計(jì)數(shù)字化轉(zhuǎn)型效果是政府會(huì)計(jì)數(shù)字化轉(zhuǎn)型的實(shí)現(xiàn)路徑。（剩余5868字）