AbstractWhile the modern economy is developing rapidly, computer technology has also made great progress, which has had a profound impact on the era we are in. Due to the continuous updating of Internet technology, people's production and life have become more convenient. People have greatly changed the methods of collecting information and thinking than before, and big data has emerged. Therefore, when enterprises are in the context of contemporary big data, they must change the previous management model in order to improve their performance in the economic market. Among them, an important content of enterprise management is financial accounting. When facing the background of contemporary big data, how to realize the transformation of enterprise financial accounting to management accounting has become a very important issue. This article mainly analyzes how to transform financial accounting to management accounting under the background of big data, hoping to play a certain inspiring role in corporate financial management.Key words：Big data background; financial accounting; management accounting; transformation目录1 引言…………………………………………………………………………………12 财务会计向管理会计转型的意义与必要性………………………………………12.1 财务会计向管理会计转型的意义………………………………………………12.1.1 企业财务风险能够得到有效控制……………………………………………12.1.2 企业运营成本能够得到有效降低……………………………………………22.1.3 提高企业的价值………………………………………………………………22.2 财务会计向管理会计转型的必要性…………………………………………22.2.1 互联网计算机技术发展趋势…………………………………………………22.2.2 财务会计和管理会计的矛盾…………………………………………………33.财务会计向管理会计转型中出现的问题…………………………………………33.1 ...
