作 者: ;
机构地区: 广东工业大学管理学院
出 处: 《当代会计》 2023年第4期163-165,共3页
摘 要: 会计职业道德是会计信息真实、完整与可靠的重要影响因素,随着数字化转型的深入,会计职业道德的影响面进一步扩大。基于文献研究,浅析数字化转型对会计职业的影响机理,探讨了企业数字化转型中会计人员面临的职业道德新困境,提出了数字时代会计职业道德的提升路径及其外部保障机制的优化方案。 Accounting ethics is an important factor influencing the authenticity,completeness and reliability of accounting information,and with the deepening of digital transformation,the influence of accounting ethics is further expanded.Based on the literature research,this paper analyzes the influence mechanism of digital transformation on the accounting profession,discusses the new dilemma of professional ethics faced by accountants in the digital transformation of enterprises,and puts forward the improvement path of accounting ethics in the digital era and the optimization scheme of external guarantee mechanism.
关 键 词: 会计职业道德 数字化转型 数字经济 数据保护 数据安全
领 域: [经济管理—会计学] [经济管理—国民经济]