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智能化的社会随着爆炸式的信息不期而至,大数据、云计算的到来使得海量的信息得到有效的集成与分析。与时俱进,将大数据、云计算运用到社会的各个方面是必要的。本文首先简单介绍了大数据、云计算在我国的发展,其次重点介绍了从大数据、云计算的角度下,管理会计在职能、企业财务决策、财务报告范畴、全面预算管理方面的变革。
Intelligent society With the explosion of unexpected information, the arrival of big data and cloud computing makes the massive information be effectively integrated and analyzed. Advancing with the times, it is necessary to apply big data and cloud computing to all aspects of society. This article first briefly introduces the development of big data and cloud computing in our country, and then introduces the changes of management accounting in functions, corporate financial decision-making, financial reporting, and overall budget management from the perspective of big data and cloud computing.