数字化时代建筑企业管理会计应用体系构建与实施  

Construction and Implementation of Management Accounting Application System for Construction Enterprises in the Digital Age

作　　者：何茹怡 蔡成 谷玉红 HE Ruyi;CAI Cheng;GU Yuhong(Guangxi Electrical Polytechnic Institute,Nanning 530007,China;Hezhou University,Hezhou 542899,China;Guangxi Vocational and Technical College,Nanning 530226,China)

机构地区：[1]广西电力职业技术学院,广西南宁530007 [2]贺州学院,广西贺州542899 [3]广西职业技术学院,广西南宁530226

出　　处：《商业观察》2024年第28期94-98,102,共6页BUSINESS OBSERVATION

基　　金：2022年度广西高校中青年教师科研基础能力提升项目(2022KY1324);2022年度广西电力职业技术学院教育教学改革重点项目(2022JGZ12)。

摘　　要：为了顺应数字经济的发展趋势,提升智能化管理水平,建筑企业应根据普遍性、系统性、层次性和动态性原则构建管理会计体系,包括完善全面预算管理体系、实现数字化成本管控、建立科学资金管理体系、构建绩效评价考核体系、建立风险管理控制体系、建立管理会计报告系统等,从而实现业财融合程度高、协同共享效率高、精益管理水平高、风控能力更优的目标。为了使管理会计体系更好地在建筑企业发挥价值,文章基于数字化时代背景下,探究建筑企业的管理会计应用体系构建,提出企业应提升管理会计人才的专业技能,完善企业内控制度保障,促进业财技融合,加强建筑企业数字化的财务数据库建设等,以期为相关领域的实施提供参考。In order to comply with the development trend of digital economy and improve the level of intelligent management,construction enterprises should build a management accounting system according to the principles of universality,systematicness,hierarchy and dynamics.It includes improving the comprehensive budget management system,realizing digital cost control,establishing a scientific fund management system,building a performance evaluation system,constructing a risk management control system,and establishing a management accounting reporting system,so as to achieve the goals of high integration of industry and finance,high collaborative sharing efficiency,high lean management level,and better risk control ability.In order to make the management accounting system play a better role in construction enterprises,the paper explores the construction of management accounting application system for construction enterprises in the digital age.And it is necessary to enhance the professional skills of management accounting talents,improve the internal control system of enterprises,promote the integration of industry,finance and technology,and strengthen the construction of digital financial databases in construction enterprises.

关 键 词：管理会计 建筑企业 数字化 

分 类 号：F406.7[经济管理—产业经济] F234.3F426.92