“大智移云”背景下财务会计向管理会计转型的探究

Research on the Transformation of Financial Accounting to Management Accounting under the Background of"Big Data,Intelligence,Mobile Internet,Cloud Computing"

“大智移云”背景下,企业的财务会计工作发生了颠覆性变化,推动了企业财务会计朝着管理会计、智能会计的方向发展。社会主义现代化建设进入了新时代,对财务会计有着新的要求,本文基于时代背景,对财务会计向管理会计转型展进行深入探讨,信息技术的快速发展,给财务会计向管理会计成功转型提供了有效的工具,为企业提高企业管理会计效率,实现业财融合,提升企业价值创造功能,为企业财务会计向管理会计转型提供一些相关的路径和建议。

Under the background of"big data,intelligence,mobile Internet,cloud computing",the financial accounting work of enterprises has undergone subversive changes,which has promoted the development of corporate financial accounting in the direction of management accounting and intelligent accounting.The socialist modernization construction has entered a new era,and has new requirements for financial accounting.Based on the background of the times,this paper conducts an in-depth discussion on the transformation of financial accounting to management accounting.The rapid development of information technology provides effective tools for the successful transformation of financial accounting to management accounting,improves the efficiency of corporate management accounting,and realizes the integration of business and finance,enhances the function of corporate value creation,and provides some relevant paths and suggestions for the transformation of corporate financial accounting to management accounting.