加强管理会计信息化建设管见

Strengthen Management of Accounting Information Construction

现代信息技术的发展,拓宽了管理会计的应用范围。提高信息化既是管理会计的需求,也是加快企业发展的方法和途径。笔者通过分析信息化对管理会计的应用及影响,指出了加强管理会计信息化建设途径。以期指导企业建立管理会计信息系统,以信息化手段为支撑,实现业财融合,从而推动管理会计职能的有效发挥。

The development of modern information technology has broadened the application scope of management accounting. informatization is not only the demand of management accounting, but also the way to accelerate the development of enterprises. By analyzing the application and influence of informationization on management accounting, the author points out the ways to strengthen the management accounting information construction. In order to guide the enterprises to establish the management accounting information system, the informationization means to support and realize the integration of the industry and finance, thus promoting the effective performance of the management accounting function.