随着大数据时代的来临,企业数据的收集分析等都发生了巨大变革。管理会计作为企业管理的辅助工具更受到了深远的影响。文章在阐述大数据时代管理会计日益凸显的重要作用及面临的挑战基础上,重点对企业如何应对这些挑战,推动管理会计加速发展进行了论述。 With the advent of the Big Data era, great changes have taken place in the collection and analysis of corporate data. Management accounting as a corporate management tools have been more far-reaching impact. On the basis of expounding the increasingly important role and challenges of management accounting in the era of big data, the article focuses on how to deal with these challenges and promote the accelerated development of management accounting.