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大数据时代管理会计面临的挑战及应对措施

On Challenges and Countermeasures of Management Accounting in the Age of Big Data
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摘要 作为信息时代主题及标志的大数据对企业、公司产生了深远影响,其中最主要的就是改变了现代企业的工作方式,也使企业逐渐重视大数据相关员工的培养。管理会计作为公司对数据处理和归纳的基础手段,其对企业的行业竞争力以及企业长远发展有重要意义。而在大数据时代下,企业的工作运转方式发生了翻天覆地的变化,相对应管理会计继续保持传统的工作方式,将会严重阻碍企业的发展,降低企业的行业竞争力。 Big data, as the theme and logo of the information age, has had profound impacts on enterprises and companies, and the most important impact is to change the working way of modern enterprises, which makes the cultivation of big data related employees receive the attention by enterprises. As the basic means for the company to process and summarize data, management accounting is of great significance to the industry competitiveness of and the long-term development of enterprises. In the era of big data, the way of working and operation in enterprises has undergone earth-shaking changes. If management accounting continues to maintain the traditional working way, it will seriously hinder the development and reduce the competitiveness of enterprises.
作者 金璐 Jin Lu(Jining University, Jining 273155, China)
机构地区 济宁学院
出处 《黑河学院学报》 2019年第8期85-86,共2页 Journal of Heihe University
关键词 大数据 管理会计 挑战 应对措施 big data management accounting challenges countermeasures
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