大数据下构建管理会计信息化的途径

A way to Construct Management Accounting Informatization under Big Data

为了帮助企业提高运营效率和管理精细化程度,企业必须明确管理会计信息化的重要性,通过预算控制、成本控制、财务数据分析和风险管理等手段,提高企业管理效率,实现综合实力的提升。文章首先阐述了我国大力提倡管理会计信息化的背景,接着辨析了管理会计信息化和财务信息化的区别,并进一步分析管理会计信息化在我国的运用现状及原因,最后提出构建管理会计信息化的有效途径。

In order to help enterprises improve operational efficiency and management refinement degree,the enterprises must be clear about the importance of management accounting informatization,through budget control,cost control,financial data analysis and risk management means,to improve enterprise management efficiency,to achieve the improvement of comprehensive strength.This paper first expounds the background of vigorously advocating management accounting informatization in China,distinguishes the differences between management accounting informatization and financial informatization,and further analyzes the application status and causes of China's management accounting informatization,and finally puts forward effective ways to build management accounting informatization.