摘要
在智能化时代,计算机网络技术、行业技术、智能控制技术的互相融合,会计面临的技术环境发生了很大变化,人工智能技术的应用对企业经营管理产生变革性影响,传统会计工作转型成为必然。文章在分析智能化背景下会计转型必要性基础上,提出新型管理会计是转型的方向,并从加强管理会计人才培养的转型、会计工作模式的转变、实现业财融通完善财务管理体系,加强现代管理理念等方面对智能化背景下会计向管理会计转型提出解决的策略。
In the era of intelligence,tremendous changes have taken place in technological environment,where big data can be fully utilized.Due to the reform of data technology,the application of artificial intelligence technology exerts a transformative influence on enterprise business management,and the transformation of traditional accounting work has become inevitable.On the basis of analyzing the necessity of accounting transformation on the background of intelligence,this paper proposes that new management accounting is the direction of transformation,and puts forward corresponding countermeasures and suggestions for the transformation of management accounting on the intelligent background from the aspects of strengthening the transformation of management accounting talent training,the transformation of accounting work mode and the realization of business integration.
作者
刘慧娟
XIA Min
LIU Hui-juan;XIA Min(Chuzhou Polytechnic,Anhui Chuzhou,239000)
出处
《滁州职业技术学院学报》
2022年第2期50-52,共3页
Journal of Chuzhou Polytechnic
关键词
智能化
会计转型
管理会计
intelligence
accounting transformation
management accounting