Abstract
This article discusses the impact of digital transformation of enterprises on accounting information comparability and capital allocation efficiency. Digital transformation has led to changes in financial reports and increasing the need for accounting information comparability. At the same time, digital transformation has also created new opportunities for enterprises to improve capital allocation efficiency through investment new technologies and business models. However, digital transformation has also brought many challenges, including the need to invest a lot of funds, manage network security risks, and respond to competition. This article aims to analyze the impact of digital transformation on enterprises, and put forward some suggestions to help enterprises overcome these challenges and achieve higher capital allocation efficiency and performance.
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