摘要
大数据时代的到来,给企业管理会计的发展又带来了新的挑战。对于这些挑战,企业一定要形成认识,通过合理的对策推动管理会计的发展。论文基于大数据时代的背景,首先针对管理会计的内涵展开分析,然后论述了目前管理会计发展中存在的问题,最后提出了对应的解决对策。
The arrival of the era of big data brings new challenges to the development of enterprise management accounting.In view of these challenges,enterprises must form an understanding and promote the development of management accounting through reasonable countermeasures.Based on the background of big data era,this paper firstly analyzes the connotation of management accounting,then discusses the problems in the development of management accounting,and finally puts forward corresponding solutions.
作者
李鸿春
宋丽红
LI Hong-chun;SONG Li-hong(Zhengzhou Business University,Gongyi 455000,China)
出处
《中小企业管理与科技》
2020年第10期30-31,共2页
Management & Technology of SME
关键词
大数据
管理会计
发展问题
解决对策
big data
management accounting
development problems
solutions