Probe - Accounting, Auditing and Taxation

Exploration and Development of Financial Accounting Management in the Digital Era

Jie Zhang

School of Business, Financial Management, Belarusian State University

Yuting Huang

School of Business, Financial Management, Belarusian State University

DOI: https://doi.org/10.59429/paat.v5i3.1381

Keywords: Information Technology; Financial Management; Data Accounting

---

Abstract

With the development and application of information technology, it has become increasingly widespread. Any socio-economic entity, especially a company that pursues profit and creates economic value, should integrate data assets into financial management and make them an important component of financial accounting. How to promote the effective utilization and development of information resources, confirm and calculate data assets, and explore the development and application of accounting information technology, thus finding a feasible approach. Enterprises also need to adapt to the times and carry out financial management reforms, seeking higher development.

---

References

[1] Li HM. Research on the Transformation and Development of Finance and Accounting in the Era of "Great

Intelligence Moving to the Cloud" - Taking ZTE as an Example [J]. Journal of Anhui Vocational and Technical College of

Commerce (Social Science Edition), 2019 (11) : 26-29. [2] Hu J. Digital technology will accelerate accounting transformation and innovation from six aspects [J]. New Wealth

Management, 2021(4) : 55-56. [3] Bao XP. Research on Financial Accounting Transformation Driven by the Digital Economy [J]. Contemporary

Accounting, 2021 (8) : 16-18. [4] Chen JG. How to Realize Accounting Transformation and Value Creation in the Digital Era [J]. Transportation Accounting, 2022 (3): 64-68. [5] Xu YJ. Discussion on the strategy of transforming financial accounting into management accounting in the context of Big data [J]. Business News, 2022 (5): 53-56