摘要
2016年10月18日,财政部颁发的《会计改革与发展"十三五"规划纲要》明确指出,要大力推进管理会计的广泛应用,管理会计上升为国家战略;2015年10月29日,《中共中央关于制定国民经济和社会发展第十三个五年规划的建议》提出推行国家大数据战略。在这一新的背景下,如何有效应用大数据技术推进管理会计的发展值得探讨。本文主要介绍了大数据的内涵及大数据时代下会计数据的特征,从机遇和挑战两个方面分析了大数据技术对管理会计的影响,并在此基础上提出增强应用大数据意识、提高数据的存储技术、完善防护措施、搭建分析平台、培养复合型管理会计人才等策略,以推动大数据时代管理会计发展。
The Outline of the Thirteenth Five-Year Plan for Accounting Reform and Development issued in October 18, 2016 by the Ministry of Finance clearly pointed out that the extensive application of management accounting should be vigorously pro-moted and management accounting should be promoted as a national strategy; in October 29, 2015, the Central Committee of the Communist Party of ChinaJs Proposal for the Thirteenth Five-Year Plan for the Development of National Economy and Social Development proposed the implementation of the national big data strategy. In such a new background, how to use big data technology to effectively promote the development of management accounting is worth discussing. This paper mainly introduces the connotation of big data and characteristics of accounting data in the era of big data, and on this basis, puts forward strategies to enhance the awareness of applying big data, improve data storage technology, perfect protection measures, build analysis platform, and train compound management accounting talents so as to promote the development of management accounting.
出处
《企业经济》
CSSCI
北大核心
2018年第1期103-108,共6页
Enterprise Economy
基金
江西省教育厅2016年度科学技术研究项目"基于大数据技术的企业营销平台搭建"(项目编号:GJJ161662)
关键词
大数据
会计数据
管理会计
影响
策略
big data
accounting data
management accounting
influence
strategy
