Obviously, the information wave and the new situation of comprehensively promoting the development of management accounting require the industry to fully realize the organic integration of management accounting and business through modern information means to support the application and development of management accounting.
Let accounting, business and informatization be more integrated.
Nowadays, the development of information technology is changing with each passing day, the global Internet is upgrading to the next generation, and cloud computing, Internet of Things and "smart earth" are in the ascendant, which not only provide new impetus for the development of management accounting informatization, but also pose new challenges to the informatization construction of accounting industry. According to our own reality, how to actively grasp the new opportunities brought by new technologies, not only grasp the initiative of future development, but also meet the feasibility of current technologies and applications is an important challenge we are facing at present.
"The significance of comprehensively promoting the construction of management accounting system lies in participating in management and discovering business from the perspective of management with accounting thinking.
By means of information construction and other control measures, we can level the problem, standardize business processes, create value for enterprises, and support relevant decisions with data. Hu Jingbo, a professor at the Business School of Northeast Normal University, analyzed.
With the advent of the era of big data, it is particularly important for enterprises to strengthen the mastery of informatization, make data flexible and changeable, and capture more relevant information between data. The key to the reform of accounting informatization is to create a three-stream integration of business flow, capital flow and information flow of management accounting, and to establish an internal control platform on this basis.
Shi, a professor at the School of Accounting of Zhongnan University of Economics and Law, told the reporter that the management accounting information system is based on big data, which makes comprehensive budget management, centralized fund management, cost control and performance evaluation run and develop more efficiently and smoothly. This is an effective support for the application of management accounting, which is helpful to fully realize the organic combination of accounting and business, and finally realize the goal of unit value creation.
"In fact, in the future construction of management accounting, the indispensable link is to fully realize the organic integration of accounting and business through modern information technology, and support the application and development of management accounting. In the future, relevant departments should encourage enterprises to make full use of the advantages of information technology and accelerate the transformation of accounting functions from accounting to management decision-making through the informatization construction of management accounting. " Hu Jingbo has a similar view.
On the level of informatization construction of management accounting, the Guiding Opinions requires promoting the construction of information system oriented to management accounting. With the impact and promotion of new technology, enterprises have liberated accounting personnel through the application of information technology, so that they have more energy and time to serve the value creation and management of enterprises, which will also expand a broad space for management accounting.
Building a Cloud Technology Platform
New IT technologies such as cloud computing, big data and mobile Internet are pushing enterprise informatization into a new stage. It can be said that cloud computing and big data technology provide new paths, new tools and new methods for the deepening application of management accounting, thus integrating new technologies with management innovation and injecting new vitality into management accounting.
"From refinement to interconnection, gathering enterprise wisdom will be a new trend in the development of management accounting. Among them, internal refined management is still the focus of enterprises, and comprehensive budget deeply integrated with enterprise business processes and financial enjoyment based on value creation constitute new technologies.
Hot spots of management accounting application in technical environment. Wang Xingshan, president of Inspur Group, said.
As the most effective tool to integrate enterprise strategy, business and finance, the core driving force for the development of management accounting comes from the management needs of enterprises. Under the increasingly severe economic pressure, the strategic transformation and refined management of enterprises are more urgent, and the application and practice of management accounting will play an increasingly important role in promoting technological innovation, management innovation and optimal allocation of resources.
In fact, many large enterprises have perfectly integrated management accounting and informatization. China Ordnance Equipment Group Corporation has established SRRV value creation system by using the ideas and tools of management accounting, which runs through the whole chain of strategic planning, comprehensive budget, operation monitoring and performance evaluation. Dalian Shipbuilding Group optimizes the value chain through embedded management accounting to reduce costs and improve efficiency. Compared with the same period, the cost reduction rate of steel processing and sectional painting in only one factory exceeded 30%, and a leap in lean management was achieved within two years.
"At present, the impact and challenges of accounting informatization reform on management accounting are reflected in the following two aspects: first, promote the deep integration of financial accounting and management accounting, and establish a management and control platform for enterprise integration; Second, the accounting function is advanced to meet the multi-level and multi-dimensional control needs of enterprises. Accounting informatization reform is the inevitable development trend of enterprise progress and technical demand. Therefore, we should focus on business activities, realize the seamless link between management accounting and financial accounting, and realize an integrated management and control platform. "