企业管理会计信息化应用中存在的问题与对策(英文)

互联网的发展对各行业无论从经营方式还是战略方向影响巨大。作为企业的"核心命脉",财务行业也开始在互联时代中进行巨大变革:传统会计中手工记账模式早已被会计电算化所替代,财务工作从核算到报表编制都可以通过操作计算机完成。核算工作的便捷高效使得财务人员有更多的精力和时间投入到参与企业的管理和决策中去,财务工作的重心已经从核算转为管理,因此,越来越多的企业已经认识到管理会计的价值和重要性。管理会计需要及时收集、分析、存储以及传递经营管理的信息并运用一定的方法进行数据处理和分析,信息系统的支持必不可少。由此,管理会计信息系统必然会成为企业不可或缺的价值管理工具。该文以管理会计信息化为落脚点,通过对国内文献的查阅,分析我国大中型企业对管理会计信息化的应用情况,对企业在其应用中存在的系统操作复杂,复合人才少等问题进行研究,结合当下财务云共享模式、商务智能等热门观点,对发现的问题提出相应对策。

Problems and Countermeasures of the Application of Enterprise Management Accounting Informatization

The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the "core" of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting's value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.