大数据背景下财务会计向管理会计转型研究

Research on the transformation from financial accounting to management accounting under the background of big data

在现行的大数据背景下,伴随着国民经济和科学技术的迅猛发展,大数据为企业的发展提供了数据的集中整合。财务会计向管理会计转型已是大势所趋,管理会计的优势日趋凸显,越来越多的企业开始重视管理会计,通过探讨财务会计和管理会计二者间的关系,阐述了转型的必要性,并据此提出建立完善的财务管理体系;加快转变企业财务管理理念等转型的有效策略。

under the current background of big data,with the rapid development of national economy and science and technology,big data provides centralized integration of data for the development of enterprises.The transition from financial accounting to management accounting is the trend of The Times.The advantages of management accounting are increasingly prominent.More and more enterprises begin to pay attention to management accounting.Accelerate the transformation of corporate financial management concept and other effective transformation strategies.