摘要
管理会计在现代企业发展过程中扮演着非常重要的角色。随着社会的发展和科技水平的不断提高,企业搜集、整理和分析数据的方式也发生了很大的改变,这些变革对企业管理会计也产生了重大影响。放眼当前的大数据时代,讨论在此背景下企业管理会计所产生的问题,并提出解决问题的方案,以期为大数据时代管理会计的发展和完善提供参考。
Management accounting plays a very important role in the development of modern enterprises.With the development of society and the continuous improvement of science and technology,the way of collecting,sorting and analyzing data has changed a lot,and these changes also have a significant impact on enterprise management accounting.This paper mainly focuses on the current era of big data,discusses the problems arising faced by enterprise managementaccounting in this context,and put forward the solution to the problem,hoping to provide reference for the development and improvement of management accounting in the era of big data.
作者
侯乐鹃
HOU Le-Juan(Hunan Financial&Industry Vocational-technical college,Hengyang 421005,China)
出处
《经济研究导刊》
2020年第22期67-68,共2页
Economic Research Guide
关键词
大数据时代
企业管理会计
问题
解决方案
big data
enterprise management accounting
measure
question
solution