大数据时代下财务会计转型对管理会计的影响分析

Analysis of the Impact of Financial Accounting Transformation on Management Accounting in the Era of Big Data

摘要

在全球数字化浪潮推动下，大数据技术已成为重构企业财务体系的核心驱动力，传统财务会计的核算导向模式难以适配企业精细化管理与战略发展需求，转型进程全面提速。财务会计与管理会计同源共生，前者的数字化、智能化转型对后者的职能发挥、价值创造产生全方位深层影响。本文基于数据赋能理论、价值管理理论等基础，界定大数据时代财务会计转型的核心维度，系统剖析其对管理会计数据基础、核心职能、技术方法等方面的影响机制。本文的创新点在于构建了财务会计转型对管理会计的多维度影响模型，填补了大数据场景下两者协同关系的系统性研究空白，兼具理论价值与实践指导意义。

Abstract

Driven by the global wave of digitalization, big data technology has become the core driving force for restructuring corporate financial systems. The traditional accounting-oriented model of financial accounting struggles to meet the needs of refined management and strategic development, accelerating the transformation process. Financial accounting and management accounting share common origins and coexist harmoniously, with the digital and intelligent transformation of the former having a profound and comprehensive impact on the functions and value creation of the latter. Based on data empowerment theory, value management theory, and other frameworks, this paper defines the core dimensions of financial accounting transformation in the era of big data and systematically analyzes its impact mechanism on the data foundation, core functions, and technical methods of management accounting. The innovation of this paper lies in constructing a multidimensional impact model of financial accounting transformation on management accounting, filling the gap in systematic research on their collaborative relationship in the context of big data, offering both theoretical value and practical guidance.

关键词

大数据 / 财务会计转型 / 管理会计 / 价值创造

Key words

big data / financial accounting transformation / management accounting / value creation

参考文献

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