Digital accounting refers to the process of using digital technology to record, process, and report corporate financial information. In reality, however, the practice of digital accounting in China faces many dilemmas, including technology, data, and standards that need to be innovated and improved, so that only in this way can corporate accounting activities achieve full digitalization and intelligence and promote sustainability of corporate development. Through expounding the current development trend of digital accounting in China, this paper points out the development dilemma of Chinese enterprises in implementing digital accounting practice. Through the efforts of information construction, data standardization, talent training, laws and regulations, this paper puts forward the realization path of enterprise financial Digital transformation, aiming to promote the development of global digital accounting and promote the sustainable development of enterprises with certain management and guidance significance.

Xingzhi Ma. Research on the Development of Digital Accounting in China from the Perspective of Enterprise Development. Academic Journal of Humanities & Social Sciences (2023) Vol. 6, Issue 10: 13-17. https://doi.org/10.25236/AJHSS.2023.061003.

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