大数据时代财务会计和管理会计的融合研究

摘要会计工作是我国企业各方面工作开展的重要环节，将严重影响着企业未来的发展，因此会计对于一个企业来说具有重大的作用和意义。随着现代化信息技术的不断发展，大数据被运用在各种各样的领域，在大数据的影响下，财务会计与管理会计之间的职能也逐渐被渗透，会计行业的发展面临着新形式的挑战。本文主要通过分析比较和建立模型证明管理会计与财务会计融合的可行性，总结得出我国会计工作所面临的机遇和挑战。同时会针对融合存在的问题进行分析，提出相对应的解决意见，希望我国会计工作水平可以得到进一步的提升。关键词：大数据；信息技术；融合 AbstractAccounting work is an important part of all aspects of our enterprise work, which will seriously affect the future development of the enterprise, so accounting for an enterprise has a significant role and significance. With the continuous development of modern information technology, big data is used in various fields. Under the influence of big data, the functions between financial accounting and management accounting are gradually penetrated. The development of accounting industry is facing new challenges.This paper mainly through the analysis and comparison and the establishment of a model to prove the feasibility of the integration of management accounting and financial accounting summarizes the opportunities and challenges faced by China ，s accounting work. At the same time, it will analyze the existing problems of integration and put forward corresponding solutions, hoping that the level of accounting work in China can be further improved.Key words: big data; information technology; integration目 录1 绪论………………………………………………………………………………12 国内外对于财务会计和管理会计的研究和探讨………………………………12.1 国外财务会计和管理会计的研究……………………………………………12.2 国内财务会计和管理会计的研究……………………………………………23 财务会计和管理会计融合分析………...