数字经济时代智能管理会计发展研究

Research on the development of intelligent management accounting in digital economy era

数字经济时代管理会计发展呈现智能化特点。文章分析了当前数字经济对管理会计带来的深刻影响;剖析了传统管理会计面临的巨大挑战:数据存储硬件不足、信息安全软件缺乏、管理会计人才匮乏;阐述了智能管理会计迎来的发展机遇:数字经济重新界定了管理会计服务方向、数据引领管理会计与财务会计融合发展、数字经济催生了参与决策价值创造会计;提出了智能管理会计的框架构建建议:形成云存储理念、建立智能管理会计数字信息保护机制、精心培养一批智能管理会计人才、形成完备的智能管理会计理论体系。

The development of management accounting in the digital economy era is characterized by intelligence.This paper analyzes the profound influence of current digital economy on management accounting.This paper analyzes the great challenges faced by traditional management accounting:insufficient data storage hardware,lack of information security software and lack of management accounting talents;this paper expounds the development opportunities of intelligent management accounting:digital economy redefines the service direction of management accounting,data leads the integration and development of management accounting and financial accounting,and digital economy gives birth to accounting for participating in decision-making value creation;suggestions on the framework construction of intelligent management accounting are put forward:forming the concept of cloud storage,establishing the digital information protection mechanism of intelligent management accounting,carefully cultivating a group of intelligent management accounting talents and forming a complete theoretical system o intelligent management accounting.