Opportunities and Challenges of Enterprise Management Accounting in Big Data Era
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Zhang Xianqin, Yang Dezhi
In the era of big data, many industries are undergoing reforms. As for enterprise management accounting, the popularization of big data technology is both an opportunity and a challenge. Opportunities are embodied in the application of big data technology in enterprise management accounting, which helps to improve the enterprise's pre-planning ability, enhance the decision-making ability of management, improve the efficiency of enterprise operation, and assist enterprises in assessment and evaluation. Challenges are embodied in the fact that the integration of big data technology and accounting management is still in its infancy, and information security is a problem to be solved, the information processing foundation is relatively weak, and some enterprise personnel lack correct understanding. In view of this, this paper puts forward some suggestions, such as building large data accounting information system and confidentiality mechanism, establishing data sharing mechanism, and improving employees' awareness, in order to provide useful reference for the improvement of enterprise management accounting level.
Big data; Enterprise; Accounting management; Opportunity; Challenge