摘要
人工智能、大数据时代下,会计的工作模式发生了重大变化,传统财务会计已不能适应企业现代管理的需求,向管理会计转型成为必然的发展趋势。文章从财务会计与管理会计的区别与联系为切入点,探讨会计转型的意义,以及所面临的挑战和优化措施,旨在为企业财务工作提供借鉴与帮助。
In the era of artificial intelligence and big data,significant changes have taken place in the working mode of accounting.Traditional financial accounting can no longer meet the needs of modern enterprise management.The transformation to management accounting has become an inevitable development trend.Starting from the difference and connection between financial accounting and management accounting,this paper discusses the significance of accounting transformation,challenges and optimization measures,in order to provide reference and help for enterprise financial work.
作者
盖晓宇
GAI Xiao-yu(Shanghai Shiwai Education Service Development Co.,Ltd,Shanghai 200032,China)
出处
《哈尔滨学院学报》
2021年第10期65-67,共3页
Journal of Harbin University
关键词
财务会计
管理会计
大数据
financial accounting
management accounting
big data
