大数据背景下企业财务会计向管理会计转型的探讨

Discussion on the Transformation from Financial Accounting to Management Accounting in Enterprises Under the Background of Big Data

随着科学技术的飞速发展,社会逐步迈入大数据时代。在大数据的影响下,人们的生活和工作都实现了较大的转变和发展,同时各行各业遇到了较大的发展机遇和挑战,企业要想牢牢抓住发展的机遇,就必须进行转型。论文对大数据背景下企业财务会计向管理会计转型的意义及具体策略进行了阐述,并对完善会计报告体系、转变财务会计角色、加强会计人员培训等具体策略进行了分析,以期为大数据背景下的企业财务会计向管理会计转型提供参考。

With the rapid development of science and technology,society has gradually entered the big data era.Under the influence of big data,people's life and work have achieved great changes and development.At the same time,all walks of life have encountered great development opportunities and challenges.If enterprises want to firmly seize the opportunity of development,they must carry out transformation.This paper expounds the significance and specific strategies of the transformation of financial accounting to management accounting in enterprises under the background of big data,and analyzes the specific strategies of improving the accounting reporting system,changing the role of financial accounting,and strengthening the training of accounting personnel,so as to provide a reference for the transformation of financial accounting to management accounting in enterprises under the background of big data.