摘要
新一轮科技革命与产业变革的持续深入发展,促使企业管理工作逐渐呈现数字化特征,传统的管理方法与理念已经难以适用于现代化企业管理当中。以财务管理为例,近年来,为推进企业会计管理工作高质量开展,传统的财务会计管理理念逐渐被管理会计理念所弱化,实现财务管理转型发展过程。为进一步加快财务会计向管理会计转型发展的进程,论文立足于“人工智能+”背景,对财务会计向管理会计转型发展的策略进行研究与分析,以供参考。
The continuous and in-depth development of the new round of scientific and technological revolution and industrial transformation has promoted the gradual presentation of digital characteristics in enterprise management work.Traditional management methods and concepts have been difficult to apply to modern enterprise management.Taking financial management as an example,in recent years,in order to promote the high quality development of enterprise accounting management work,the traditional financial accounting management concept has been gradually weakened by the management accounting concept,realizing the transformation and development process of financial management.In order to further accelerate the process of transformation and development from financial accounting to management accounting,based on the background of"artificial intelligence+",this paper studies and analyzes the strategies of the transformation and development from financial accounting to management accounting,for reference.
作者
刘雯宇
LIU Wen-yu(Northwest University,Xi'an 710000,China)
出处
《中小企业管理与科技》
2021年第32期55-57,共3页
Management & Technology of SME
关键词
人工智能
财务会计
管理会计
转型发展
措施
artificial intelligence
financial accounting
management accounting
transformation and development
measures
作者简介
刘雯宇(1992-),女,陕西西安人,研究生在读,从事会计学研究。
