摘要
本文在回顾中国管理会计信息化发展历史的基础上,结合当前数字化转型趋势所带来的企业管理模式和IT架构重塑这一背景,阐述了数据中台是管理会计突破发展瓶颈的抓手,是管理会计信息系统进行整体建设的底层支撑,更是管理会计创新应用的有效手段,并对基于数据中台架构理念下的管理会计信息化框架、创新应用及趋势进行了探讨与分析。
Based on the review of the development of management accounting information in China,combined with the background of enterprise management mode and it architecture reconstruction brought by the trend of digital transformation,this paper expounds that the middle data center is the starting point for management accounting to break through the bottleneck of development,the bottom support for the overall construction of management accounting information system,and also an effective means for innovative application of management accounting.In all,this paper mainly discusses and analyzes the digitalized information framework,innovative application of management accounting under the concept of middle data platform.
作者
韩向东
屈涛
Han Xiangdong;Qu Tao
出处
《管理会计研究》
2020年第1期116-124,136,共10页
MANAGEMENT ACCOUNTING STUDIES
