I 基于大数据的企业财务会计向管理会计转型研究摘 要随着科学技术的进一步发展，大数据技术产品广泛应用于我们的学习、工作和生活中，不断推动着社会向前发展，以往传统的企业会计财务模式不能很好地与数据时代相适应，受到一定的冲击，现阶段正处于企业财务会计积极面向管理会计的转变时期。本文以大数据为前提，分析了影响企业的财务会计向管理会计的转变因素，先分析两种会计间的差异与相似之处，然后提出了在大数据时代财务会计向管理会计转换的必然性，并分析大数据推动了管理会计的发展，如举出大数据技术中的财务共享服务应用于海尔公司这个成功案例。如果想充分利用大数据，使其实现价值最大化，就得改变此前传统的企业会计模式，明确管理会计的核心理念，然后充分发挥管理会计的职能，再不断地完善管理会计职能，最终达到提高管理水平的目标。关键词：大数据；企业财务会计；管理会计IIResearch on the Transformation of Financial Accounting to Management Accounting Based on Big DataAbstractWith the further development of the science and technology, big data technology products are widely used in our study, work and life, push the society forward, past the traditional enterprise accounting financial model not well with data adapted to times, by a certain impact, at this stage is in the period of enterprise financial accounting actively for management accounting change. In this paper, on the premise of big data, analyzes the influence of enterprise financial accounting to management accounting factors, after analyzing two kinds of accounting differences and similarities, and then puts forward the financial accounting to management accounting in the era of big data transformation, the inevitability of and analyzes large data to promote the development of the management accounting, the financial shared services such as what is big data technology applied in Haier company, the successful cases. If you want to make full use of big data, maximize the value of its...
