浅谈“大智移云”对会计的影响及应对措施  

Discussion on the Influence of"Big Data,Intelligentization,Mobile Internet and Cloud Computing"on Accounting and the Countermeasures

作　　者：王若莹 王丽敏[1] WANG Ruo-ying;WANG Li-min(Heilongjiang University of Science and Technology,Harbin 150028,China)

机构地区：[1]黑龙江科技大学,哈尔滨150028

出　　处：《中小企业管理与科技》2021年第32期106-108,共3页Management & Technology of SME

摘　　要：如今,随着科学技术的不断进步,“大智移云”技术得到了飞速发展与广泛应用,这为会计行业带来了不小的影响。在此背景下,论文通过分析多方面文献资料来探讨“大智移云”对会计的影响,并提出应对措施。Nowadays,with the continuous progress of science and technology,technologies of"big data,intelligentization,mobile internet and cloud computing"have been rapidly developed and widely used,which have brought great influence to the accounting industry.In this context,the paper analyzes various literature to explore the influence of"big data,intelligentization,mobile internet and cloud computing"on accounting,and puts forward countermeasures.

关 键 词：“大智移云” 财务会计 管理会计 财务共享服务中心 

分 类 号：F232[经济管理—会计学] F49[经济管理—国民经济]