PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.26689/pbes.v8i8.13381ArticleInnovative Development Paths of Accounting Information Systems Under the Background of Digital Transformationhttps://artdesignp.com/journal/PBES/8/8/10.26689/pbes.v8i8.13381XuYawen,ZhangYufan2025882025-12-31With the breakthrough development of technologies such as big data, cloud computing, and blockchain, enterprises worldwide are undergoing a profound transformation from “informatization” to “digitalization”. Digitalization refers to the technical process of applying digital technologies to society, economy, and institutions. Blockchain technology ensures the immutability of transaction data through a distributed ledger, cloud computing technology supports the real-time processing and storage of massive data, and artificial intelligence optimizes financial risk prediction models through machine learning. The report of the 20th National Congress of the Communist Party of China sets the goal of deeply integrating the digital economy with the real economy, and creating a globally competitive digital industrial cluster. Digital transformation involves integrating information, computer, communication, and internet technologies to trigger significant changes in enterprises and improve their operational outcomes. Digital technologies have been integrated into all fields and processes of economic and social development, and digital transformation has become the core driving force for the development of new quality productive forces. With the further innovative development of information technology, the digital transformation and upgrading of Chinese enterprises are deepening. In this context, special attention needs to be paid to changes in the quality of enterprise accounting information, as the quality of enterprise accounting information during digital transformation is directly related to the operational efficiency of the market and the rational allocation of limited internal enterprise resources. How to steadily and orderly control the challenges and risks brought by the transformation of accounting information systems under the background of digital transformation, and actively utilize the new development momentum it brings to enterprises, has become a key focus of current enterprises.

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