数字化背景下企业管理会计面临的挑战及应对策略

The Challenges and Strategies Faced by Enterprise Management Accounting in the Context of Digitalization

数字化时代是当今经济社会发展的新阶段,进入数字化时代意味着云计算、人工智能等现代信息技术与人类生产生活各个领域相结合,从而有效推动经济社会向前发展。在数字化背景下探究管理会计如何更好顺应数字时代浪潮,使管理会计得到进一步发展,企业管理能力得到更大提升,是公司管理当前乃至以后必须面对的重点问题。

The digital age is a new stage of economic and social development today.Entering the digital age means that modern information technologies such as cloud computing and artificial intelligence are combined with various fields of human production and life,effectively promoting economic and social development.Exploring how management accounting can better adapt to the wave of the digital age in the context of digitalization,further develop management accounting,and greatly enhance enterprise management capabilities is a key issue that company management must face at present and even in the future.