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ji yu da shu ju si wei de ye cai rong he guan li hui ji ti xi ying yong yi tong xin xing ye wei li
Author(s): 
Pages: 24-26
Year: Issue:  32
Journal: Finance and Accounting Monthly

Keyword:  管理会计业财融合大数据业财信息;
Abstract: 本文首先阐述了管理会计理论基础和实务的发展状况,提出了大数据时代传统管理会计应用的局限性和不足。然后在分析和总结大数据时代企业经营模式、盈利模式和商务特点的基础上,提出了大数据时代企业管理会计信息需求内容和框架。最后从业财融合管理和大数据系统自动对接等角度,搭建了基于大数据思维的业财融合管理会计应用体系框架。
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