In the rapid progress of digital accounting today, the digital transformation of banks has become an inevitable trend of development, and the development of digital technology has allowed banks to greatly improve the level of service in a number of areas. Corporate surplus management as a kind of enterprise by adjusting and controlling their own external reporting of accounting information to achieve the maximisation of their own interests greatly infringes on the interests of the state and the investor's right to know, and is not conducive to the creation of a healthy investment environment. This paper takes the surplus management of beautiful ecological company and the digitalisation of banks represented by Industrial Bank as an example, combines the existing research results and uses the case study control and other research methods to study the inhibition of the digital transformation of banks on corporate surplus management, and finally concludes that the digital transformation of banks is enough to reduce the degree of corporate surplus management, which is a great incentive for the process of digital transformation of banks, indicating that it is a suitable solution to the problem of surplus management. This conclusion is a great incentive for the process of digital transformation of banks, indicating that it fits the trend of the times and is conducive to the further improvement of the regulatory level of banks and promotes the further development of banks.
digital transformation of banks; beautiful ecology; surplus management
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