基于财务共享的智能管理会计平台构建  

Construction of intelligent management accounting platform based on financial sharing

作　　者：王子杰 王婷 Wang Zijie;Wang Ting(Fuzhou Technology and Business University,Fuzhou,Fujian,350715)

机构地区：[1]福州工商学院商学院,福建福州350715

出　　处：《市场周刊》2021年第8期114-116,共3页Market Weekly

摘　　要：大共享、信息化、智能化等是管理会计未来的发展趋势。财务共享规范了业务流程,提升了会计信息的时效性与有用性,为管理会计的发展带来了契机。本文分析了管理会计平台的智能化、数据化要求,在财务共享模式下设计了智能管理会计平台的总体框架及组织架构,并提出了全员参与、规范制度、加强信息化建设、提升专业人员素质等保障智能管理平台运行的措施。Great sharing,informatization and intellectualization are the future development trend of management accounting.Financial Sharing standardizes the business process,improves the timeliness and usefulness of accounting information,and brings an opportunity for the development of management accounting.This paper analyzes the intelligent and data requirements of the management accounting plat form,designs the overall framework and organizational structure of the intelligent management accounting platform under the financial sha ring mode,and puts forward some measures to ensure the operation of the intelligent management platform,such as full participation,stand ardizing the system,strengthening the information construction,and improving the quality of professionals.

关 键 词：财务共享 智能会计 管理会计 

分 类 号：F275[经济管理—企业管理]