大数据背景下企业财务会计向管理会计转型分析  

Analysis on the Transformation of Enterprise Financial Accounting to Management Accounting under the Background of Big Data

作　　者：吴婷[1] WU Ting(Wuxi Taihu College,Wuxi 214000,China)

机构地区：[1]无锡太湖学院,江苏无锡214000

出　　处：《经济研究导刊》2020年第21期102-103,共2页Economic Research Guide

摘　　要：大数据技术极大地推动了社会生产力的发展,其应用也推动了企业财务会计向管理会计方向的转型和发展。在企业财务会计转型过程中会遇到各种各样的问题,企业要清楚地认识财务会计与管理会计的区别,提升企业大数据、信息化技术水平,加强对企业财务管理理念的创新以及财务工作人员的综合素质的培训,大力加强企业财务会计工作的数据化、信息化建设,积极地推进财务会计向管理会计方向顺利转型。Big data technology has greatly promoted the development of social productivity.The application of big data technology has promoted the transformation and development of corporate financial accounting to management accounting.Various problems will be encountered during the transformation of corporate financial accounting.Enterprises should clearly understand the difference between financial accounting and management accounting,improve the level of corporate big data and information technology,strengthen the innovation of corporate financial management concepts and the comprehensive quality training of financial staff,and vigorously develop the dataization of corporate financial accounting,information construction,and actively promote the smooth transition of financial accounting to management accounting.

关 键 词：大数据 财务会计 管理会计 转型 

分 类 号：F234[经济管理—会计学]