论大数据背景下财务会计向管理会计转型的策略

Discussion on the Strategy of the Transition from Financial Accounting to Management Accounting Under the Background of Big Data

高速发展的计算机技术与互联网技术为大数据时代的到来提供了契机,而大数据时代不仅带来了各行各业信息收集方式的转变,同时也改变了人们的思维模式。在此背景下,传统的企业财务会计已无法满足时代发展需求,为适应企业发展,应加快实现由财务会计向管理会计的转型。

The rapid development of computer technology and internet technology provides an opportunity for the arrival of big data era. And the era of big data has not only brought about changes in the ways of information collection in all walks of life, but also changed people＇s thinking mode. In this context, the traditional financial accounting of enterprises has been unable to meet the needs of the development of the times. In order to adapt to the development of enterprises, we should accelerate the transformation from financial accounting to management accounting.