大数据背景下财务会计向管理会计转型分析

Analysis on the Transition from Financial Accounting to Management Accounting under the Background of Big Data

时代的进步和社会的发展使企业的财务管理工作迎来了新机遇和新挑战,企业财务会计在大数据的背景下需要向管理会计转型,这一过程对财务管理提出了更高要求:开拓新的发展空间,掌握会计内容和管理会计内容,优化企业管理制度,提高企业经济效益。对大数据背景下的财务会计和管理会计进行探讨,就财务会计如何向管理会计转型这一问题做出策论分析。

With the progress of the times and the development of the society bringing new opportunities and challenges to the financial management of enterprises, under the background of big data, the financial accounting needs to transform to management accounting in enterprises, therefore, higher requirements need to be put forward for financial management with opening up new space for development, mastering both accounting content and agement accounting content, optimizing the management system and improving the economic benefits in enterprises as well. The financial accounting and management accounting under the background of big data are discussed and analyzed in this paper, a policy analysis is also made on how to transform financial accounting into management accounting.