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数智化对企业管理会计的挑战与创新

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云计算、大数据、人工智能、5G等数字科技,在各行各业得到广泛应用,当然也促进了企业的数字化转型,已成为赋能企业管理创新的重要驱动力,提升了企业核心竞争力,促进了企业可持续发展.文章主要探讨管理会计与数智化技术结合的目的及意义.首先,分析在数智化背景下管理会计的应用;其次,阐述了管理会计数智化的价值与挑战;最后,根据存在的问题及挑战提出建议.文章旨在为数智化技术如何赋能管理会计转型升级提供参考与借鉴.
Challenges and Innovations of Digital Intelligence to Enterprise Management Accounting
Digital technologies such as cloud computing,big data,artificial intelligence,and 5G have been widely used in all walks of life,and of course they have also promoted the digital transformation of enterprises,and have become an important driving force for enterprise management innovation,enhancing the core competitiveness of enterprises and promoting the sustainable development of enterprises.This paper mainly discusses the purpose and significance of the combination of management accounting and digital intelligence technology.Firstly,the application of management accounting in the context of digital intelligence is analyzed,then the value and challenges of digital intelligence in management accounting are expounded,and finally suggestions are put forward according to the existing problems and challenges.The purpose of this paper is to provide reference for digital intelligence technology empowering the transformation and upgrading of management accounting.

digital intelligencemanagement accountinginnovationchallenges

马倩

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长江大学,湖北 荆州 434000

数智化 管理会计 创新 挑战

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(34)