社会经济环境的变化和管理科学的发展是影响管理会计发展的两个主要因素。我国目前企业经济迅猛发展,迫切要求管理会计随之发展。并且,新的经济和管理环境的变化也促使现代管理会计进行创新,集中体现为管理会计与企业战略相融合,顺应时代潮流的发展,在观念、内容和方法上进行创新。大数据时代背景下,以交易、业务记录、核算、预测为主的财务工作可能会被注入新的生命力。 Changes in socio-economic environment and management The development of science is the two major factors that affect the development of management accounting. At present, the rapid economic development of our country’s enterprises urgently requires the development of management accounting. Moreover, the changes in the new economic and management environment have also prompted modern management accounting to innovate. It embodies the integration of management accounting and corporate strategy, adapts to the trend of the times and innovates ideas, contents and methods. Under the backdrop of the big data era, financial work mainly on transactions, business records, accounting and forecasting may be infused with new vitality.