The study of enterprise management driven by accounting data has not only great strategic significance but also great practical value and distinctive characteristics of The Times. Although the macro evaluation of DCMM is strong, its objective operability is slightly weak. Therefore, based on the maturity model, this article establishes a three-level accounting data management (AAM) capability evaluation index system, divides the maturity level and key process domains, and constructs an AAM capability evaluation model. Through the evaluation of the accounting data management ability of the case enterprise, the evaluation value of the AAM ability is calculated, and the measurement of the AAM ability is completed, which is helpful to improve the data management ability of the enterprise scientifically and efficiently.
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