业财融合新形势下企业管理会计转型路径研究

Research on the Transformation Path of Enterprise Management Accounting under the New Situation of Business and Finance Integration

随着科学信息技术发展步伐的不断加快,我国经济社会逐步进入信息化和人工智能时代,在业财融合和大数据环境下,企业需不断地探索寻求适合自身发展的有效措施,有效推动业财融合,在保证财务会计职能充分发挥的前提下,不断创造有利条件推动财务会计向管理会计转型,推动企业管理者利用有效数据进行管理实践,加强精细化管理。该文就业财融合背景下我国企业现行管理会计状况进行探究,对过程存在的问题进行分析,并对管理会计转型路径进行探讨。

With the accelerating pace of scientific information technology development, China’s economy and society has gradually entered the era of information technology and artificial intelligence. In the environment of business and finance integration and big data, enterprises need to continuously explore and seek effective measures suitable for their own development, effectively promote business and finance integration, and ensure the full play of financial and accounting functions. Continuously create favorable conditions to promote the transformation of financial accounting to management accounting, promote enterprise managers to use effective data for management practice, strengthen fine management. This paper explores the current management accounting situation of Chinese enterprises under the background of business and finance integration, analyzes the problems existing in the process,and discusses the transformation path of management accounting.