（19降）02-28大数据时代下财务会计向管理会计转型的对策研究.docx

大数据时代下财务会计向管理会计转型的对策研究

中文摘要

随着云计算、大数据等当代互联网信息技术的发展，信息数据的储存和收集途径出现

了非常大的变化。对于财务工作人员来说，假如使用传统以前思考方法来进整理、分析、

收集大量的科技数据，就会很少有可能像预期的那样产生效果，导致难以避免的问题是我

国经济转型的核心的策略之一便是；营业税改的增值税，其影响力不断地增大，给相关的

企业的进步和改革造成了许多未知的机遇与挑战。在这样的发展形势中，非常有必要进行。

企业财务会计向管理会计运营的转型，同时对于企业经济不断改革与成长也是必然的。本

篇文章将基于财务人员和企业自身的角度，对规范报表编制、企业税收筹划、财务报告等

tremendous changes. For financial staff, if traditional methods of thinking are used to organize,

analyze, and collect large amounts of scientific and technical data, it will rarely produce results

as expected, leading to inevitable problems that are at the heart of China ’ s economic

transformation. One of the strategies is that the value-added tax of business tax reform has

continuously increased, which has caused many unknown opportunities and challenges for the

progress and reform of related enterprises. In such a development situation, it is very necessary

to carry out. The transformation of corporate financial accounting to management accounting

operations is also inevitable for the continuous reform and growth of the corporate economy.

This article will be based on the financial personnel and the company's own perspective, the

standard report preparation, corporate tax planning, financial reporting and other parts, the

中文摘要........................................................................................................................................1

Abstract ..........................................................................................................................................1

一、管理会计和财务会计的联系................................................................................................1

（一）管理会计的内涵探究................................................................................................1

（二）财务会计的内涵探究................................................................................................1

（三）管理会计和财务会计之间的联系............................................................................1

1.财务会计与管理会计都是一种管理活动.................................................................2

2.财务会计与管理会计的对象相同.............................................................................2

3.财务会计和管理会计的职能和最终目标具有一致性.............................................2

二、大数据背景下给财务会计带来的变革................................................................................3

（三）改变了财务数据的方式和方法................................................................................4

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三、大数据背景下财务会计向管理会计转型的必要性............................................................5

（一）互联网技术发展的必然趋势....................................................................................5

（二）企业经济发展的必然需要........................................................................................6