大数据时代下会计信息化的风险因素及防范措施

Risk Factors and Preventive Measures of Accounting Informatization under the Era of Big Data

先进的信息技术为社会主义经济的快速发展增添了强大的动力,各种先进信息技术能够有效提升管理会计的工作质量以及工作效率,使管理会计的预测、决策以及规划还有控制等各方面的职能能切实有效地发挥出应有的价值和作用。从现状来看,很多企业管理会计信息化建设仍存在一定的问题和不足。因此,文章针对大数据时代背景下企业管理会计信息化的未来发展做出一些策略上的分析和探讨。

Advanced information technology has added a strong impetus to the rapid development of the socialist economy.Various advanced information technologies can improve effectively the work quality and efficiency of management accounting,and enable management accounting to predict,decide,plan and control.All aspects of functions can play effectively and effectively their due value and role.Judging from the current situation,there are still some problems and shortcomings in the construction of management accounting informatization in many enterprises.Therefore,the article makes some strategic analysis and discussion on the future development of enterprise management accounting informatization under the background of big data era.