管理会计视角下财务大数据框架构建探究

Exploration of Framework Construction of Financial Big Data form the Perspective of Management Accounting

在大数据背景下,针对现阶段一些企业在构建财务大数据框架时存在的各种问题,提出管理会计视角下财务大数据框架的构建措施。应形成管理会计报表结构,做好框架建设准备,健全大数据框架操作环节,提供框架建设条件,设置绩效考核机制,完善财务大数据框架的具体组成,引进风险预防和控制,提升财务管理水平,不断彰显财务管理的实效性,更好地提升企业的综合效益。

Under the big data background,and according to the problems of some enterprises in constructing financial big data framework at present,the paper proposes the construction measures of financial big data framework from the perspective of management accounting.It is suggested to form management accounting accounting statement,to form framework construction,to perfect operation links of big data framework,to provide framework construction condition,to set performance appraisal system,to perfect the constitute of financial big data framework,to introduce risk prevention and control,to enhance financial management level,to continuously manifest the effectiveness of financial management,and to improve the comprehensive benefit of enterprises.