大数据背景下财务会计向管理会计转型的路径研究

Research on the Path of Transformation from Financial Accounting to Management Accounting under the Background of Big Data

在当前时代背景下,大数据应用技术在国家的大力支持和企业的广泛应用下得到了蓬勃的发展,并日渐成熟,极大地推动了我国各项事业的发展。在大数据技术的有力支撑下,财务会计事业也在朝着智能化和科技化的方向发展,极大地提高了财务会计的工作效率,为财务会计工作的开展提供了创新的发展理念。文章将从大数据背景下的会计职能入手,结合财务会计与管理会计的职能关系,分析大数据给会计行业带来的影响,并对财务会计向管理会计转型的路径进行了探讨。

Under the background of the current era, big data application technology has been flourishing and maturing with the strong support of the state and wide application by enterprises, which has greatly promoted the development of various undertakings in China. With the strong support of big data technology, financial accounting is also developing in the direction of intelligence and technology, which greatly improves the working efficiency of financial accounting and provides innovative development concepts for the development of financial accounting. Starting from the accounting function under the background of big data and combining the functional relationship between financial accounting and management accounting, this paper analyzes the impact of big data on the accounting profession, and discusses the path of transformation from financial accounting to management accounting.