摘要
宏观环境、产业格局、生产要素以及以大数据、移动互联网为代表的新技术等因素正加速倒逼财务管理进一步升级,其重心逐渐向战略决策、精益管理等方面转移,企业对于管理会计价值创造的需求愈发迫切。时不我待,一个看似牢不可破的企业,如果把握不住趋势,也会非常危险,过往的积累可能瞬间灰飞烟灭。
Environmental elements, such as Industrial structure and production factors, urge the needs for value creation of management accounting. A resource revolution that covers the entire life cycle of modern enterprises is now on.