大数据视角下中小企业管理会计存在的问题及对策思考

Problems and Countermeasures of Management Accounting in Small and Medium-sized Enterprises from the Perspective of Big Data

随着当前网络信息技术及其一系列衍生技术的发展,各类数据蜂拥而至,全球已进入信息时代.这个时代大数据蓬勃发展,电子科技新兴,不仅仅是计算机行业需求大,而且还要将其应用在各行各业各个方面,中小企业在行业中占据了主要地位,管理会计又对中小企业发挥着指导的重要作用.作为服务于中小企业经营管理的一项工具,管理会计在享受大数据资源的条件下又会面临一系列的问题.文章从大数据视角下企业管理会计的特点入手,提出要健全管理会计应用大数据的意识、选择更多技术支持、提高安全保障能力以及重视管理会计人才培养等相关策略,以推动新时期管理会计行业的发展,以便于更好地为中小企业提供服务.

With the development of current network information technology and a series of derivative technologies,all kinds of data are pouring in,and the world has entered the information age.In this era,big data is booming and electronic technology is emerging,which not only brings a great demand in the computer industry,but also can be applied in all walks of life.Small and medium-sized enterprises occupy a major position in the industry,and management accounting plays an important role in guiding small and medium-sized enterprises.As a tool serving the operation and management of small and medium-sized enterprises,management accounting will face a series of problems while enjoying big data resources.Starting with the characteristics of enterprise management accounting from the perspective of big data,this paper puts forward some related strategies,such as improving the awareness of applying big data in management accounting,choosing more technical support,improving security capability,and paying attention to the cultivation of management accounting talents,so as to promote the development of management accounting industry in the new era and better serve small and medium-sized enterprises.