摘 要
随着信息技术的迅猛发展，数字化转型已成为企业实现战略升级和竞争优势的重要手段，其对传统财务报告的影响日益显著。本研究旨在探讨数字化转型背景下企业财务报告面临的挑战与机遇，并提出相应的应对策略。通过文献分析、案例研究及实证调查相结合的方法，本文系统梳理了数字化技术在财务报告中的应用现状及其带来的变革性影响。研究表明，数字化转型不仅提升了财务数据的实时性和准确性，还推动了财务报告从静态披露向动态交互的转变，同时增强了风险管理与决策支持能力。然而，这一过程也伴随着数据安全、隐私保护以及标准化不足等问题。本文创新性地提出了基于技术融合与流程优化的综合解决方案，强调构建智能化财务报告体系的重要性，并建议企业加强跨部门协作与人才培养以适应转型需求。
关键词：数字化转型；财务报告；数据安全
ABSTRACT
With the rapid development of information technology, digital transformation has become an essential means for companies to achieve strategic upgrades and competitive advantages, increasingly impacting traditional financial reporting. This study aims to explore the challenges and opportunities faced by corporate financial reporting in the context of digital transformation, and to propose corresponding strategies. By combining literature analysis, case studies, and empirical investigations, this paper systematically reviews the current application status of digital technologies in financial reporting and their transformative effects. The research shows that digital transformation not only enhances the real-time and accuracy of financial data but also drives a shift from static disclosure to dynamic interaction in financial reporting, while strengthening risk management and decision support capabilities. However, this process is accompanied by issues such as data security, privacy protection, and insufficient standardization. This paper innovatively proposes a comprehensive solution based on technology integration and process optimization, emphasizing the importance of building an intelligent financial reporting system, and suggests that companies strengthen cross-departmental collaboration and talent cultivation to meet the needs of transformation.
KEY WORDS： Digital Transformation;Financial Report;Data Security
目 录
摘 要 IABSTRACT II
1 绪论 1
1.1 数字化转型与企业财务报告的研究背景 1
1.2 研究数字化转型对企业财务报告的意义 1
1.3 国内外研究现状分析 2
1.4 本文研究方法与技术路线 2
2 数字化转型对财务报告内容的影响 2
2.1 财务报告数据生成方式的变革 3
2.2 实时性要求对财务报告的影响 3
2.3 新型资产计量模式的引入 4
2.4 数据安全与隐私保护的挑战 4
2.5 财务报告透明度的提升 5
3 数字化转型对财务报告流程的重塑 6
3.1 自动化技术在财务报告中的应用 6
3.2 数据整合与跨部门协作的优化 7
3.3 财务报告周期的缩短与效率提升 7
3.4 报告流程中的人工智能角色分析 8
3.5 风险控制与合规管理的变化 8
4 应对数字化转型的财务报告策略研究 9
4.1 构建适应数字化的财务报告框架 9
4.2 提升财务人员数字化技能的路径 10
4.3 引入区块链技术保障数据可信性 10
4.4 加强内部控制以应对新型风险 11
4.5 推动标准化与国际化对接 11
结论 13
致 谢 14
参考文献 15
