财务共享视角下管理会计体系构建问题及对策研究

在大数据分析、云计算、物联网等新技术层出不穷的背景下,财务共享已成为促进管理会计发展的一个重要出发点,财务会计信息的纵向相接和财务业务数据的横向融合,为管理会计体系的建立提供了专业的数据信息支持。本文主要阐述了我国财务共享模式下构建管理会计体系的一系列重难点问题,并为如何更好地解决存在的问题提供相应对策,从而改进我国目前的管理会计体系,更好地为实践提供理论依据。

Research on the Problems and Countermeasures of the Construction of Management Accounting System from the Perspective of Financial Sharing

In the background of big data analysis, cloud computing, Internet of things and other new technologies emerging one after another, financial sharing has become an important starting point to promote the development of management accounting. The vertical connection of financial accounting information and horizontal integration of financial business data provide professional data information support for the establishment of management accounting system. This paper mainly expounds a series of key and difficult problems in the construction of management accounting system under the mode of Financial Sharing in China, and provides corresponding countermeasures for how to better solve the existing problems, so as to improve the current management accounting system in China and better provide theoretical basis for practice.