大数据时代管理会计发展探究

Exploration on Management Accounting Development in Big Data Era

在实践中加强对当前时代背景下管理会计的系统性分析,有着重大的意义和深远的影响。随着大数据时代的到来,管理会计在发展中出现了企业重视不够、存储空间不足、安全机制缺乏、数据分析手段落后、专业人才缺乏等现象,这将严重阻碍管理会计的发展。企业只有真正认识到大数据在管理会计中的重要性,认真研究管理会计建设,不断完善信息安全保障机制,建立云会计管理信息系统,培养能够掌握大数据知识的管理会计人才,才能更好地实现对管理会计工作的整改和创新,为管理会计工作的不断发展奠定坚实的基础。

With the coming of big data era,it is significant to deepen a systematic analysis in accounting management,but still,there exist several problems,including lack of companies＇ attention,lack of storage space,lack of security mechanism,backwardness in data analysis approach,lack of talents,etc.,which would seriously obstruct the development of management accounting. Corporations,only after realizing the importance of big data in management accounting,researching on the construction of management accounting,improving information security protection mechanism,building up cloud accounting management information system,and fostering masters in big data knowledge,can achieve the reform and innovation of management accounting and set up a solid foundation for management accounting.