摘要
新时代的当下,高职教育改革势在必行。大数据凭借其优秀的数据信息处理以及分析的能力为教育教学的改革带来了更多的可能,也被逐渐应用于高校财务会计管理之中。虽然大数据的应用在一定程度上促进了高职院校会计体系的优化与完善,但同时也带来了巨大的挑战。基于大数据技术发展的背景,主要就高职管理会计体系的创新路径加以研究。
In the new era,the reform of higher vocational education is imperative.Big data with its excellent ability of data processing and analysis,has brought more possibilities for the reform of education and teaching,and has been gradually applied to the financial accounting management of colleges and universities.Although the application of big data promotes the optimization and improvement of the accounting system in Colleges and universities to a certain extent,it also brings great challenges.Based on the background of big data technology development,this paper mainly studies the innovation path of higher vocational management accounting system.
作者
侯乐鹃
HOU Le-Juan(Hunan Financial&Industry Vocational-Technical College,Hengyang 421002,China)
出处
《经济研究导刊》
2020年第25期116-117,共2页
Economic Research Guide
关键词
大数据技术
高职院校
管理会计体系
创新
big data technology
vocational colleges
management accounting system
innovation