Research on Digital Transformation Path of Enterprise Accounting Under the Background of Big Data

In the 21st century, the digital economy has become a new engine driving global economic growth. Accelerating digital transformation across all industries is essential for driving the transformation of China's economic quality, efficiency, and dynamism. Therefore, in the context of the big data era, the digital transformation of enterprise accounting has become an inevitable trend. This paper conducts an in-depth study on the necessity of digital transformation of enterprise accounting in the context of big data, analyzes the impact of big data on accounting work, and explores strategies and pathways for digital transformation of enterprise accounting, in order to provide reference for the sustainable development of Chinese enterprises in the big data era.