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浅析大数据时代下管理会计信息系统在企业中的建设 被引量:14

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摘要 2014年10月,财政部制定发布了《关于全面推进管理会计体系建设的指导意见》(以下简称《指导意见》,其中指出将推进企业面向管理会计的信息系统建设,以信息化为支撑,实现会计活动与企业管理行为的有机结合。本文以大数据为依托,讨论在企业中建立管理会计信息系统的作用与途径。
作者 崔慧敏
出处 《商场现代化》 2015年第10期177-178,共2页
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