大数据赋能管理会计的机理及应用研究

Research on the Mechanism and Application of Big Data Empowering Management Accounting

摘要: 本研究聚焦大数据与管理会计的深度融合，通过文献研究法、案例研究法、技术分析法，系统剖析大数据赋能管理会计的内在机理与实践路径。研究明确大数据通过业财数据融合、动态价值管控、智能决策优化三大特有机理，破解传统管理会计数据处理局限与决策支持不足等问题；重构“数据层–转换层–技术层–应用层–反馈层”五维应用框架，填补传统通用框架对管理会计特有需求适配不足的空白。同时，识别出数据采集清洗、中小企业应用门槛等关键问题并提出针对性解决方案。研究成果既丰富了管理会计理论体系，又形成可复制的企业实践方案与高校教学案例，为企业数字化转型与会计人才培养提供有益参考，区别于传统研究侧重单一环节应用、缺乏系统机理分析与普适性框架的局限。

Abstract: This study focuses on the in-depth integration of big data and management accounting, and systematically analyzes the internal mechanism and practical path of big data empowering management accounting through literature research, case study and technical analysis methods. The research clarifies that big data solves the problems of traditional management accounting such as limited data processing and insufficient decision support through three unique mechanisms: business-financial data integration, dynamic value management and control, and intelligent decision optimization; it reconstructs a five-dimensional application framework of “data layer-conversion layer-technology layer-application layer-feedback layer”, filling the gap that the traditional general framework is insufficient to adapt to the specific needs of management accounting. At the same time, it identifies key issues such as data collection and cleaning, and application thresholds for small and medium-sized enterprises, and proposes targeted solutions. The research results not only enrich the management accounting theory system, but also form replicable enterprise practice plans and university teaching cases, providing useful references for enterprise digital transformation and accounting talent training, which is different from the limitations of traditional research focusing on single-link application and lacking systematic mechanism analysis and universal framework.