大数据时代管理会计转型的路径研究

Research on the Path of Management Accounting Transition in the Era of Big Data

摘要: 企业的财务管理问题一直是保证企业正常运转的重要一环，尤其在信息经济高速发展的当下，传统的管理会计模式已不再适配企业上云的高质量发展格局，因此企业必须主动着眼于未来，推动管理会计的数智化转型。本文首先分析了现阶段管理会计的工作现状进行分析，阐述了转型存在的现实困境，最后提出相应的解决路径。

Abstract: Financial management of enterprises has always been an important part for ensuring the normal operation of enterprises. In particular, with the rapid development of information economy, the traditional management accounting model is no longer suitable for the high-quality development pattern of Enterprise Cloudification. Therefore, enterprises shall actively focus on the future and promote the numerical intelligence transformation of management accounting. This paper first analyzes the present situation of management accounting at this stage, describes the practical difficulties in transition, and finally puts forward the corresponding solutions.