数字化转型对城投集团会计信息质量的影响及提升路径

The impact of digital transformation on the quality of accounting information of urban investment groups and the path to improvement

摘要

数字化转型浪潮下，城投集团业务模式与管理体系加速重构，会计信息质量作为反映企业财务状况与运营效能的核心载体，其重要性愈发凸显。数字化转型促使城投集团朝着精细化以及智能化管理方向不断迈进，会计信息质量对于企业战略决策的科学性和投融资活动的规范性有着直接的关系。本文聚焦数字化转型对城投集团会计信息质量的双重影响，从核算体系优化、业财数据协同、人才能力培育、动态监管完善四个维度，系统性提出针对性提升路径，为城投集团适配数字化发展、强化会计信息价值提供参考。

Abstract

Amidst the wave of digital transformation, urban investment groups are accelerating the restructuring of their business models and management systems. As a core carrier reflecting the financial status and operational efficiency of enterprises, the importance of accounting information quality has become increasingly prominent. Digital transformation is propelling urban investment groups towards more refined and intelligent management. The quality of accounting information is directly related to the scientific nature of corporate strategic decision-making and the standardization of investment and financing activities. This article focuses on the dual impact of digital transformation on the quality of accounting information in urban investment groups. From four dimensions: optimization of the accounting system, synergy between business and financial data, talent capability cultivation, and improvement of dynamic supervision, it systematically proposes targeted improvement paths, providing a reference for urban investment groups to adapt to digital development and enhance the value of accounting information.

关键词

数字化转型 / 城投集团 / 会计信息质量 / 影响 / 提升路径

Key words

digital transformation / urban investment group / accounting information quality / impact / Career path

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