摘 要
随着信息技术的迅猛发展，会计信息化已成为推动现代会计行业变革的重要力量，其对会计人员能力的影响日益显著。本研究以会计信息化为切入点，旨在探讨其对会计人员能力提升的具体作用机制及影响路径。通过文献分析与问卷调查相结合的方法，选取了不同规模企业的会计从业人员作为研究对象，收集并分析了大量实证数据。研究发现，会计信息化不仅提升了会计工作的效率和准确性，还促使会计人员从传统核算型角色向管理决策支持型角色转变。具体而言，信息化工具的应用显著增强了会计人员的数据处理能力、信息分析能力和技术适应能力，同时对其学习能力和创新思维提出了更高要求。此外，研究进一步揭示了会计信息化在促进跨部门协作和战略参与方面的积极作用。本研究的创新点在于将会计信息化的能力影响分解为技术技能、业务理解和战略思维三个维度，并构建了相应的理论框架。这一成果不仅丰富了会计信息化领域的研究内容，还为会计人员的职业发展提供了实践指导，同时也为企业的人才培养策略优化提供了参考依据。
关键词：会计信息化；能力提升；技术技能；业务理解；战略思维
Abstract
With the rapid development of information technology, accounting informatization has become a crucial driving force for the transformation of the modern accounting industry, and its impact on the capabilities of accounting professionals is becoming increasingly significant. This study focuses on accounting informatization as an entry point to explore its specific mechanisms and pathways in enhancing the capabilities of accounting personnel. By integrating literature analysis with questionnaire surveys, this research collected and analyzed extensive empirical data from accounting practitioners across enterprises of varying sizes. The findings indicate that accounting informatization not only improves the efficiency and accuracy of accounting work but also facilitates the transition of accounting professionals from traditional bookkeeping roles to management decision-support roles. Specifically, the application of informatization tools significantly enhances the data processing, information analysis, and technical adaptability skills of accounting personnel, while placing higher demands on their learning abilities and innovative thinking. Furthermore, the study reveals the positive role of accounting informatization in promoting inter-departmental collaboration and strategic participation. A key innovation of this research lies in decomposing the capability impacts of accounting informatization into three dimensions: technical skills, business understanding, and strategic thinking, and constructing a corresponding theoretical fr amework. This achievement not only enriches the research content in the field of accounting informatization but also provides practical guidance for the professional development of accounting personnel and offers reference for optimizing talent cultivation strategies in enterprises.
Keywords: Accounting Informatization；Capability Enhancement；Technical Skills；Business Understanding；Strategic Thinking
目 录
摘 要 I
Abstract II
一、绪论 1
（一）会计信息化与能力提升的研究背景 1
（二）研究《会计信息化对会计人员能力提升的影响》的意义 1
（三）国内外研究现状分析 2
二、会计信息化的基础与能力需求 2
（一）会计信息化的核心概念解析 2
（二）信息化时代会计人员的能力要求 2
（三）会计信息化对传统能力的挑战 3
三、会计信息化对专业技能提升的影响 4
（一）数据处理能力的优化路径 4
（二）财务分析能力的增强机制 4
（三）信息系统应用能力的培养 5
四、会计信息化对综合素养提升的作用 5
（一）决策支持能力的提升策略 5
（二）沟通协作能力的发展趋势 6
（三）创新思维能力的激发方式 6
结 论 7
致 谢 9
参考文献 10
