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简析大数据下企业财务会计向管理会计转型 被引量:13

Analysis of the Transformation from Financial Accounting to Management Accounting in Enterprises Under the Big Data
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摘要 随着我国进入大数据时代,信息技术在各个行业、领域都得到了广泛的应用。市场中企业间的竞争日渐激烈,为有效应对市场竞争,各个企业都在积极寻求新的发展机遇,尤其是在财务会计工作方面,财务会计向管理会计的转型趋势愈发明显。论文基于大数据时代下财务会计和管理会计的区别与联系,探讨了财务会计向管理会计转型的策略,对提升企业竞争力、推进现代化发展意义重大。 With China entering the big data era,information technology has been widely used in various industries and fields.The competition among enterprises in the market is becoming increasingly fierce.In order to effectively cope with the market competition,all enterprises are actively seeking new development opportunities,especially in the financial accounting work,the transformation trend from financial accounting to management accounting is becoming more and more obvious.Based on the difference and connection between financial accounting and management accounting in the big data era,this paper discusses the transformation strategies from financial accounting to management accounting,which is of great significance to improve the competitiveness of enterprises and promote the development of modernization.
作者 陈祥堃 CHEN Xiang-kun(Fujian Nanping Digital City Operation Co.,Ltd.,Nanping 354200,China)
出处 《中小企业管理与科技》 2021年第20期82-83,共2页 Management & Technology of SME
关键词 大数据时代 财务会计 管理会计 转型 big data era financial accounting management accounting transformation
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