Research on the Construction Strategy of Enterprise Accounting Informationization under the Background of Digital Transformation

Abstract

In the era of digital economy, accounting informatization has become the core driving force behind the transformation of corporate
financial management. Based on the backdrop of digital transformation, this paper systematically analyzes the structural imbalances in enterprise accounting informatization, such as "emphasizing accounting over management and focusing on partial aspects over collaboration, " as
well as deeper contradictions like ambiguous strategic positioning, outdated technical architecture, weak security governance, and imbalanced
talent structure. The study proposes a dual-wheel strategy system of "value-oriented top-level design" and "technical foundation reconstruction": on one hand, it aims to break down the barriers between operations and finance through the construction of a financial middle platform,
enabling deep integration of management accounting modules and the monetization of data assets; on the other hand, it drives the transition
to cloud-native architecture, strengthens data security governance, and establishes a compound talent cultivation mechanism integrating finance, IT, and business. The research demonstrates that only by integrating accounting informatization into the core of corporate strategy and
advancing organizational evolution toward a trinity of strategic finance, business finance, and shared finance can enterprises truly achieve a
functional leap from accounting tool to value hub, providing high-quality decision-making support for sustainable development in the digital
economy era.