摘要
基于管理会计视角进行实践性构想,构建企业财务大数据框架,发现管理会计报表体系建设存在问题。提出了改善管理会计体系建设的方法,应加强对财务人员的管理培训,加强与其他类财务报表之间的关联。对于一些来源广、离散程度高且难度较大的非财务信息,可以设计出不同的模板,并分发给各级部门。对绩效考核指标、多维数据库模型、商业智能与数据挖掘进行分析,以确保企业管理会计工作的安全性和稳定性。
Based on the perspective of management accounting,this paper constructs a big data framework of enterprise finance.It founds the problems in the construction of management accounting statement system.This paper puts forward the methods to improve the construction of management accounting system,strengthen the management training of financial personnel,and strengthen the connection with other types of financial statements.For some non-financial information with wide sources,high degree of dispersion and great difficulty,different templates can be designed and distributed to all levels of departments.In order to ensure the safety and stability of the management accounting work of our country’s enterprises,the paper analyzes performance evaluation index,multi-dimensional database model,business intelligence and data mining.
作者
董丽丽
DONG Li-li(Heilongjiang Qingmao Mechanical and Electrical Engineering Co.,Ltd.,Harbin 150010,China)
出处
《黑龙江科学》
2020年第1期106-107,共2页
Heilongjiang Science
关键词
管理会计
财务大数据
框架构建
Management accounting
Financial big data
Framework construction
