摘要
随着我国经济的快速发展,国家越来越重视财务会计向管理会计的转型工作。为了进一步提升新背景下会计的转型效率,需要根据实际情况收集数据信息,改变传统的信息收集形式与方法,在一定程度上改变对数据的处理思维,帮助企业财务会计迅速调整策略,使其适应时代发展需求,为企业的发展提供前提条件。因此,论文针对大数据背景下财务会计向管理会计的转型进行简要分析,并提出合理化建议。
With the rapid development of China's economy,the country pays more and more attention to the transformation work of financial accounting to management accounting.In order to further improve the transformation efficiency of accounting under the new background,it is necessary to collect data and information according to the actual situation,change the traditional forms and methods of information collection,change the thinking of data processing to a certain extent,and help enterprises'financial accounting adjust its strategy quickly to adapt to the development needs of the times and provide prerequisites for the development of enterprises.Therefore,the paper briefly analyzes the transformation of financial accounting to management accounting under the background of big data and makes rationalized suggestions.
作者
汪支华
WANG Zhi-hua(Bortala Mongol Autonomous Prefecture TV and Radio University,Bole 833400,China)
出处
《中小企业管理与科技》
2021年第6期84-85,共2页
Management & Technology of SME
关键词
大数据背景
财务会计
管理会计
the background of big data
financial accounting
management accounting