企业管理会计转型对策探析业财融合视域下

Exploring the Transformation Countermeasures of Enterprise Management Accounting from the Perspective of Integration of Industry and Finance

管理会计作为目前企业会计工作中的重要组成部分,需要分析多种类型的数据信息并进行各类资源的整合,能够为企业的财务管理工作奠定坚实的基础。然而,在目前大型企业落实业财融合的大环境下,企业的管理会计也需要进行针对性的优化和转型。文章从理论分析角度入手,阐述了管理会计的具体工作内容以及转型的必要性,指出了管理会计转型过程中存在的理论指导不足、会计信息共享不畅、核算方式落后以及人员团队综合能力参差不齐等问题,通过科学的理论体系构建管理会计转型目标,强化信息平台建设,实现数据信息共享。运用现代化理念优化管理会计工作,并打造专业的管理会计人员培训体系,为企业管理会计工作的优化以及业财融合的深度发展提供保障。

As an important component of current enterprise accounting work,management accounting needs to analyze various types of data information and integrate various resources,which can provide the solid foundation for financial management of enterprises.In the current environment of large-scale enterprises integrating industry and finance,targeted optimization and transformation of management accounting are also needed.This article starts from a theoretical analysis perspective,elaborates on the specific work content of management accounting and the necessity of transformation,and points out the insufficient theoretical guidance and poor sharing of accounting information in the process of management accounting transformation.The problems of outdated accounting methods and uneven comprehensive abilities of personnel teams can be solved by constructing a scientific theoretical system for the transformation of management accounting,strengthening the construction of information platforms,achieving data and information sharing.Optimizing management accounting work through modern concepts,and creating a professional training system for management accounting personnel.This can provide guarantees for the optimization of enterprise management accounting wor k and the deep development of industr y finance integration.