大数据背景下企业财务会计与管理会计融合的创新型发展研究  

Research on the Innovative Development of the Integration of Enterprise Financial Accounting and Management Accounting in the Context of the Big Data

作　　者：臧泽华[1] 刘寒 ZANG Zehua;LIU Han(School of Economics and Management,Jilin Institute of Chemical Technology,Jilin City 132022,China)

机构地区：[1]吉林化工学院经济管理学院,吉林吉林132022

出　　处：《吉林化工学院学报》2022年第4期14-16,42,共4页Journal of Jilin Institute of Chemical Technology

基　　金：吉林化工学院校级重大项目(吉化院重大合字[2020026])。

摘　　要：随着互联网的普及,大数据以及云计算等新兴技术的应用,财务会计的工作也逐渐被人工智能所替代。在2016年财政部印发的会计报告中就明确说明要将财务会计向管理会计转型与融合作为当下会计的中心工作。通过分析财务会计与管理会计的区别以及两种会计模式融合所面临的问题,并针对存在的问题找到相应的策略同时加以优化,使得会计工作能在最大程度上有效推动企业的发展。With the popularity of the Internet and the application of emerging technologies such as big data and cloud computing,the work of financial accounting has been gradually replaced by artificial intelligence.In the accounting report issued by the Ministry of Finance in 2016,it was clearly stated that the transformation and integration of financial accounting to management accounting should be the central work of current accounting.By analyzing the difference between financial accounting and management accounting,the problems faced by the integration of the two accounting models,this paper finds the corresponding strategies and optimizes them according to the existing problems,so that accounting work can effectively promote the development of enterprises to the greatest extent.

关 键 词：大数据 财务会计 管理会计 融合 创新型 

分 类 号：F234.3[经济管理—会计学]