大数据背景下财务会计向管理会计转型的思考

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

在大数据背景下,以往所应用的财务会计工作方式受到了明显的冲击,财务会计向管理会计转型是大势所趋。利用计算机技术可使企业获取大量的数据信息,迅速提炼出关键信息,相较于以往的数据信息分析方式,管理会计系统更加契合当前的发展需求。在发展机遇和挑战并存的情况下,如何促进财务会计向管理会计转型成为一个关键问题。基于此,文章以大数据背景下财务会计向管理会计转型的必要性为出发点,分析了财务会计向管理会计转型存在的问题,并提出了大数据背景下财务会计向管理会计转型的优化策略,以供参考。

Under the background of big data,the financial accounting working methods applied in the past have been obviously impacted,and the transformation from financial accounting to management accounting is the general trend.The use of computer technology can enable enterprises to obtain a large amount of data information and quickly extract key information.Compared with the previous data information analysis methods,the management accounting system is more in line with the current development needs.In the context of both development opportunities and challenges,how to promote the transformation of financial accounting to management accounting has become a key issue.Based on this,this paper analyzes the problems existing in the transformation from financial accounting to management accounting under the background of big data,and puts forward the optimization strategy of financial accounting to management accounting transformation under the background of big data for reference.