Research On Corporate Accounting Data Governance Under The Background Of Digital Intelligence

Enterprise accounting data governance has become a hot spot in accounting informatization research currently,and has also received great attention from the government.At present,the research on corporate accounting data governance at home and abroad is still in its infancy and has not yet formed a set.This paper believes that corporate accounting data governance is not only concerned by stakeholders,but also related to the domestic accounting management system.In practice,it is more necessary to integrate accounting theory and management tools.This determines the research perspective of this topic,which should not only focus on the inside of the enterprise,but also consider the impact of the macro environment such as digital intelligence technology,industry supervision,and market economy.Therefore,this paper starts from the macro,tries to explore and integrate the basic concepts and theories related to enterprise accounting data governance,and then transitions to the enterprise micro practice,researches and proposes the enterprise accounting data governance model and implementation path.This paper believes that in addition to the development of digital intelligence technology,corporate accounting data governance is also affected by four driving forces: corporate governance,core competency cultivation,corporate value management,and accounting function expansion.This paper believes that in the digital intelligence environment,the traditional concept of "accounting data" has limitations,and the concept of "accounting big data" popular in practice is too broad.Therefore,the concept of "accounting full data" is proposed to describe the background of digital intelligence.The characteristics of enterprise accounting data,and solve the transition and connection problems from the traditional "accounting data",to "accounting full data",and then to the definition of "accounting big data".This paper argues that accounting data governance is a part of corporate governance activities.Based on the "corporate camera governance theory",a corporate accounting data camera governance model is proposed,and further research proposes that the term "accounting data governance" is used to integrate the two types of corporate accounting data management and accounting data operations.Among them: accounting data management,including data classification and classification,collection and processing,life cycle management,data quality management,data standard management and other activities.Accounting data operation is a new concept recently proposed by the practical circle.This paper standardizes and expands its definition and connotation,and proposes that accounting data operation includes two levels: internal and external.Internal accounting data operation,aiming at the decision-making auxiliary value of accounting data and the assetization of accounting data.The external accounting data operation is aimed at realizing the resource and capitalization of accounting data.At the same time,it also studies the specific paths to achieve the internal and external operational goals of accounting data.Finally,it briefly discusses the evaluation of enterprise accounting data governance effectiveness.The process of discussing the basic theories and concepts of corporate accounting data governance is also the process of developing and integrating the theoretical system of corporate accounting data governance.Then,based on the basic theoretical research of accounting data governance and theories such as intelligent accounting system,the "enterprise accounting data governance model" is designed and proposed,including three dimensions of goal,subject and element.The three dimensions are also the three important sub-frames of the model.As a new tool for enterprise accounting data governance,the model has certain complexity and abstraction.Therefore,based on this model,we further study and propose an implementation path for building an enterprise accounting data governance system,which specifically includes "5 steps and 10modules",namely: environmental analysis,target identification,construction and implementation(subdivided into system planning,standard Construction,conditional construction 3 modules),data operation,iterative upgrade 5 construction stages.The five-stage management activities themselves constitute an independent management module,plus three subdivision modules in the construction and implementation stage and two modules of "control and supervision,communication and exchange" integrated into the whole process,a total of 9 modules.The research content of this paper covers the basic theories,model tools and implementation paths of enterprise accounting data governance,and initially realizes the integration of the basic theories of enterprise accounting data governance,and strives to combine macro theory with micro practice.The concept of "full data in accounting" proposed in this paper,the expansion and innovation of specific theoretical points such as accounting data management and accounting data operations,as well as the corporate accounting data governance model and practice path proposed by the study,enrich corporate accounting to a certain extent.The research results in the field of data governance also provide a reference for enterprise practice.This also establishes the theoretical significance and practical guiding significance of the research content of this paper.