%0 Journal Article %T 双循环格局下全产业链企业数智化转型的管理会计创新实践——以中国建筑集团为例
Innovative Management Accounting Practices in Digital-Intelligent Transformation of Full Industrial Chain Enterprises under Dual-Circulation Strategy—A Case Study of CSCEC %A 王子晨 %J Frontiers of International Accounting %P 174-180 %@ 2169-2580 %D 2025 %I Hans Publishing %R 10.12677/fia.2025.142022 %X 在双循环格局下，全产业链企业面临着复杂多变的市场环境与激烈的竞争挑战，财务数智化转型成为企业提升竞争力、实现可持续发展的关键。这一转型不仅强调财务领域的数字化革新，还促使企业从财务会计向管理会计进行深刻转变。通过财务数智化与管理会计的紧密融合，实现了对全产业链运营成本和风险的精准控制，提升了企业竞争力和运营效率。本文以中国建筑集团为例，分析其在管理会计实践方面的探索，深入剖析中国建筑集团采用“中台”策略推动财务数智化转型，通过构建统一的数据中台和业务中台，实现了财务数据的集中管理和业务流程的标准化，为同类企业在双循环新格局下的财务转型提供了极具价值的借鉴范例，进而推动行业迈向高质量发展新征程。
Under the dual circulation pattern, enterprises across the entire industrial chain are confronted with a complex and volatile market environment and fierce competitive challenges. The digital and intelligent transformation of finance has become a key for enterprises to enhance their competitiveness and achieve sustainable development. This transformation not only emphasizes digital innovation in the financial field but also prompts enterprises to undergo a profound shift from financial accounting to management accounting. Through the close integration of financial digitalization and management accounting, precise control over the operational costs and risks of the entire industrial chain has been achieved, enhancing the competitiveness and operational efficiency of enterprises. This article takes China State Construction Engineering Corporation as an example to analyze its exploration of management accounting practices. It delves into how China State Construction Engineering Corporation adopts the “middle platform” strategy to drive the digital and intelligent transformation of finance. By building a unified data middle platform and business middle platform, it has achieved centralized management of financial data and standardized business processes, providing a highly valuable reference model for similar enterprises to transform their finance in the new dual circulation pattern, and thereby promoting the industry to embark on a new journey of high-quality development. %K 双循环格局， %K 全产业链企业， %K 财务数智化转型， %K 中台策略， %K 中国建筑集团
Dual Circulation Pattern %K Full Industry Chain %K Enterprise Finance %K Middle Platform Strategy %K CSCEC %U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=110358