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财务智能化背景下企业管理会计应用分析 被引量:2

Application Analysis of Enterprise Management Accounting under the Background of Financial Intelligence
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摘要 “大智移云物”的发展推动了企业的财务信息化,随着企业的财务日益智能化,传统的财务工作也面临着新的机遇和挑战。管理会计在新时代财务工作中发挥着重要作用,国家也通过政策引导促进国内管理会计的快速发展。本文从管理会计的涵义、与财务会计的区别和联系入手,然后对财务智能化和财务智能化背景下的管理会计进行了简要的阐述,并分析目前企业推进管理会计应用过程中面临的问题,并据此提出针对性的措施,以期为财务智能化背景下企业管理会计的快速应用发展提供参考,更好地发挥管理会计在企业经营决策中的作用。 The development of“big wisdom moving cloud matter”has promoted the financial informatization of enterprises.With the increasingly intelligent finance of enterprises,traditional financial work is also facing new opportunities and challenges.Management accounting plays an important role in the financial work in the new era.The country also promotes the rapid development of domestic management accounting through policy guidance.This paper starts with the meaning of management accounting,the difference and connection between management accounting and financial accounting,then briefly expounds the financial intelligence and management accounting under the background of financial intelligence,and analyzes the problems faced by enterprises in the process of promoting the application of management accounting,and puts forward targeted measures accordingly.In order to provide reference for the rapid application and development of enterprise management accounting under the background of financial intelligence,and better play the role of management accounting in enterprise management decision-making.
作者 张敏 ZHANG Min(School of Humanities and Management,Xi'an Traffic Engineering Institute,Xi'an 710300,China)
出处 《西安交通工程学院学术研究》 2022年第3期77-80,共4页 Academic Research of Xi'an Traffic Engineering Institute
关键词 财务管理 财务智能化 管理会计 financial management financial intelligence management accounting
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