作　　者： ;

机构地区： 韶关学院经济管理学院

出　　处： 《韶关学院学报》 2015年第7期84-88,共5页

摘　　要： 经济转型时期,管理会计被前所未有地重视。新时代,管理会计被赋予新的内涵,更加信息化、智能化、动态化。云计算、大数据的出现为管理会计注入新的活力,助推其变革创新。海量数据计算分析技术促使企业优化成本管理系统,提高组织预测能力和营运效率,为企业制定科学合理的全面预算奠定基础。与此同时,管理会计变革创新时期需要注意信息安全保护等问题,以保证改革的顺利发展。 In the economic transformation period, management accounting has been unprecedentedly brought to public＇s attention. In the new era, management accounting is endowed with new connotations, more information, intelligence, and dynamics. The emergence of cloud computing, big data have injected new vitality to management accounting, and boosted its innovation. Huge amounts of data analysis technology has made enterprise to optimize cost management system, improve the organization＇s predictive ability and operational efficiency, lay the foundation for enterprises to formulate scientific and reasonable comprehensive budget. At the same time, during the innovation of management accounting change period, some issues, such as information security, need to be paid attention to in order to smooth development of the reform.

关 键 词： 管理会计 云计算 大数据 经济转型

领　　域： [经济管理] [经济管理]