摘要
"大智移云"时代传统的财务与会计面临巨大的挑战,大数据、人工智能、移动互联网、云计算等互联网技术的有效融合,使企业通过构建财务共享管控平台,促进财务会计由核算型向经营管理型转型,由事后的财务分析向事前的财务控制转型,实现了业务标准化、人员专业化、财务信息的共享,促进了企业资源的整合与运用。
In the new era,the traditional finance and accounting are facing enormous challenges brought about by“next-generation information technology”,which integrates the big data,artificial intelligence,mobile internet and cloud computing,etc.,enabling the enterprises to build a financial shared controlling platform,and helping them transform thefinance and accounting from traditional mode to a new one,which focuses more on operation and management than calculation only andfocuses onfinancial control beforehand instead of financial analysis afterwards,so as to realize the standardization of business,professionalism of personnel and the sharing of financial information,promoting the integration and application of enterprise resources.
作者
李红梅
LI Hong-mei(Dawei Accounting School,Anhui Finance and Trade Vocational College,Hefei 230000,China)
基金
安徽省高等学校质量工程项目(2018kfk068)
安徽省高等学校质量工程项目(2017ghjc378)
高校学科(专业)拔尖人才学术资助项目(gxbj ZD87)
安徽财贸职业学院创新改革发展行动计划“教授工作室”项目(2019jbgzs13)
关键词
“大智移云”
财务与会计
业财融合
财务共享
"next-generation information technology”
finance and accounting
integration of business and finance
financial sharing
