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财政部提出今后的主要工作重心为管理会计,因此管理会计越来越受到人们的普遍关注,预示着管理会计的大数据时代马上就要来临了,管理会计的发展面临着前所未有的机遇和挑战,同时也给管理会计的发展带来了许多的问题。基于此,本文深入的探究了大数据时代管理会计的相关内容,分析了管理会计存在的问题和面临的挑战,提出了管理会计的发展策略。
Therefore, the focus of management accounting has drawn more and more people’s attention, which indicates that the era of big data of management accounting is coming to an end. The development of management accounting faces unprecedented opportunities and challenges, It also brings many problems to the development of management accounting. Based on this, this paper explores the relevant contents of management accounting in the era of big data, analyzes the existing problems and challenges in management accounting, and proposes the development strategy of management accounting.