“大智移云”下企业财务会计向管理会计转型发展

doi:10.16039/j.cnki.cn22-1249.2022.02.014

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摘要

随着现代科技发展日新月异，属于“大智移云”的时代正悄然降临。与此同时,企业的财务工作也进入一个全新的领域。而会计人员想要在新领域中“谋生存，求发展”，必须对有价值的信息有着灵敏的“嗅觉”，从而帮助企业提高经营管理水平，为企业创造价值。文章主要研究在“大智移云”时代下，分析“大智移云”对财务会计的影响，分析企业财务会计向管理会计转型的可行性，提出转型策略。

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	臧泽华
	熊丽婷

关键词: 大智移云会计转型思维转变

Abstract:

With the rapid development of modern science and technology，the era of“great wisdom”is coming quietly．At the same time，the financial work of enterprises has also entered a new field．If accountants want to “survive and develop”in the new field，they must have a keen“sense of smell”for valuable information，so as to help enterprises improve the level of operation and management and create value for enterprises．This paper mainly studies the influence of “great wisdom” on financial accounting，analyzes the feasibility of the transformation from enterprise financial accounting to management accounting，and puts forward transformation strategies．

Key words: Great Wisdom accounting transformation change of thinking

出版日期: 2022-02-25 发布日期: 2022-02-25 整期出版日期: 2022-02-25

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引用本文:

臧泽华, 熊丽婷. “大智移云”下企业财务会计向管理会计转型发展 [J]. 吉林化工学院学报, 2022, 39(2): 57-60.
ZANG Zehua, XIONG Liting. Ｒesearch on the Transformation of Enterprise Financial Accounting to Management Accounting under Great Wisdom . Journal of Jilin Institute of Chemical Technology, 2022, 39(2): 57-60.

链接本文:

https://xuebao.jlict.edu.cn/CN/10.16039/j.cnki.cn22-1249.2022.02.014 或 https://xuebao.jlict.edu.cn/CN/Y2022/V39/I2/57

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