Author(s)

Hongling Zhang

Corresponding Author

Hongling Zhang

Abstract

Management accounting is a brand-new proposition developed from the combination of management and accounting functions. The application of management accounting in most Chinese enterprises is still at the stage of “not knowing what to do”, so it is urgent to promote the application of management accounting in Chinese enterprise management practice. Stimulated by informationization and networking, artificial intelligence has entered all fields of social development, and accounting has also announced that it has entered the intelligent era. For enterprises, grasping the opportunity to reform the backward financial management system in time and adjusting the financial organization structure to promote the integration of industry and finance will surely help them achieve brilliant achievements. Management accounting is a comprehensive and applied post. At present, the society is in a stage of economic transformation, and the application and promotion of management accounting in enterprises is very important. Based on the characteristics of management accounting and its application in enterprises, this paper explores the problems and applications in the development of management accounting.

Keywords

Intelligent accounting, Management accounting, Financial accounting