财务共享模式下促进管理会计信息化建设研究  

Research on Promoting the Construction of Management Accounting Informatization under the Financial Sharing Mode

作　　者：郭天琪 姚宇 GUO Tianqi;YAO Yu(Guizhou Construction Vocational and Technical College,Guiyang 551499;Guiyang Public Transport Investment and Operation Group Co.,Ltd.,Guiyang 550001)

机构地区：[1]贵州建设职业技术学院,贵阳551499 [2]贵阳市公共交通投资运营集团有限公司,贵阳550001

出　　处：《贵州开放大学学报》2023年第1期69-72,共4页Journal of Guizhou Open University

摘　　要：随着市场经济的不断改革,传统的管理会计已经无法满足当今的市场经济体系。企业在推动自身现代化发展的同时对管理会计也进行了改革,由传统的纸质化模式转换为管理会计信息化模式再融入财务共享理念,使两者相辅相成共同发挥优势,为企业创造更多的价值需求,呈现快速推进企业现代化发展的积极效果。文章以财务共享促进管理会计信息化建设进行充分的分析研究。With the continuous reform of the market economy,traditional management accounting has been unable to meet the current market economic system.While promoting their modernization development,enterprises have also carried out reforms in management accounting,transforming the traditional paper-based model into the management accounting information model and integrating the financial sharing concept,so that the two complement each other and jointly exert their advantages,to create more value needs for enterprises and present a positive effect of rapidly promoting the modernization development of enterprises.This article fully analyzes and studies the promotion of management accounting information construction through financial sharing.

关 键 词：财务共享 管理会计 信息化建设 

分 类 号：F275[经济管理—企业管理] F234.3[经济管理—国民经济] F270.7