摘要
"互联网+"时代下,随着云计算、大数据等信息技术的快速发展,给企业财务工作带来巨大改变。如何利用不断更新变化的信息技术,进一步融合新的企业管理思路与模式,不断拓展财务管理工作的范畴,实现财务会计向管理会计的转型,是理论界与实务界研究的热点问题。因此,基于"互联网+"背景,探讨了管理会计信息化新的发展方向。不仅从云计算、大数据等角度分析信息技术给管理会计带来的变化,同时也从人才培养方面探讨企业应如何塑造复合型管理会计人才,从而适应管理会计的新发展。
The Internet era, with the rapid development of cloud computing, big data and other information technology, has brought great changes to the enterprise financial work. How to make use of changing information technology, further integration of ideas and new model of enterprise management, continuously expand the financial management category, realize the transition to the financial accounting management accounting that is a hot topic of research in the field of theory and practice. Therefore, based on the ＂Internet＂ background, discusses the new development direction of the management of accounting information. Not only from cloud computing, big data analysis of changes in information technology brings to the management accounting, but also from the personnel training of enterprises should be how to create a composite type of management accounting personnel, so as to adapt to the new development of management accounting.
出处
《经济研究导刊》
2016年第23期101-102,共2页
Economic Research Guide
关键词
互联网+
管理会计信息化
发展
Internet ＋
management accounting informatization
development
