摘要
大数据时代对管理会计的发展具有重要的意义,管理会计如何应对各类挑战,运用大数据技术为企业实现更高的价值创造这一问题值得关注和研究。大数据时代背景下管理会计面临国家政策和各项职能方面的机遇以及理论体系、企业认识、信息存储处理技术、复合型人才缺乏的四大挑战,提出了建立中国特色管理会计理论体系,强化大数据运用认识,提高信息分析处理技术水平及培养全面中国特色管理会计人才的有利于推动大数据时代管理会计发展的四点建议。
The era of big data is of great significance to the development of management accounting.How to deal with all kinds of challenges and how to use big data technology to create higher value for enterprises deserves attention and research.This paper mainly points out the national policy and the opportunity of each function of management accounting under the background of big data era,as well as the four challenges of theoretical system,enterprise cognition,information storage and processing technology,and the lack of compound talents.
作者
张彦
Zhang Yan(Northwest University of Political Science and Law,Xi'an Shannxi 710122)
出处
《对外经贸》
2020年第6期115-118,共4页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
大数据
管理会计
机遇
挑战及应对
Big Data
Management Accounting
Opportunities
Challenges and Responses