数智化时代管理会计体系构建探究

Research on the Construction of Management Accounting Systemin the Era of Digital Intelligence

大智移云物时代下,数字技术更新迭代,发展迅速,极大地推动了全球经济的发展,与此同时,各行业信息呈爆炸式增长,导致管理会计工作量急剧上升。大数据、人工智能等数智技术逐步深入财务领域,与管理会计相交融,优化管理会计工具,为企业搭建数智化管理会计体系提供技术支持。在此基础上,文章结合大数据、人工智能、RPA等技术的特征为企业构建数智化管理会计体系提供相应指引,既响应了数智化时代管理会计创新发展的现实需要,又为企业管理会计优化辅助决策功能提供了解决思路。

In the era of big data,smart technologies,Internet of Things,mobile internet and cloud computing,digital technology is updated and iterative,and it is developing rapidly,which has greatly promoted the development of the global economy.And at the same time,the information of various industries has exploded,resulting in a sharp increase in the workload of management accounting.Digital intelligence technologies such as big data and artificial intelligence have gradually penetrated into the financial field,blended with management accounting.It optimizes management accounting tools,and provides technical support for enterprises to build a digital and intelligent management accounting system.On this basis,this paper combines the characteristics of big data,artificial intelligence,RPA and other technologies to provide corresponding guidance for enterprises to build a digital and intelligent management accounting system.It not only responds to the practical needs of innovation and development of management accounting in the era of digital intelligence,but also provides solutions for the optimization of auxiliary decision-making function of enterprise management accounting.