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“大智移云”时代会计人员转型升级问题研究
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  • 英文篇名:Research on the Transformation and Upgrading of Accountants in the Age of “Great Wisdom and Moving Clouds”
  • 作者:葛超群
  • 英文作者:Ge Chaoqun;Nanjing Audit University;
  • 关键词:大智移云 ; 会计人员 ; 转型升级 ; 管理会计
  • 英文关键词:Dazhi Yunyun;;accountant;;transformation and upgrading;;management accounting
  • 中文刊名:SAHG
  • 英文刊名:Jiangsu Commercial Forum
  • 机构:南京审计大学;
  • 出版日期:2019-02-20
  • 出版单位:江苏商论
  • 年:2019
  • 期:No.412
  • 语种:中文;
  • 页:SAHG201902050
  • 页数:4
  • CN:02
  • ISSN:32-1076/F
  • 分类号:136-138+143
摘要
随着互联网与信息技术的快速发展,"大智移云"类新技术、新方法的出现及运用对整个会计行业产生了巨大的影响,而会计人员要想充分发挥其价值与作用,必须拥有在海量的数据中搜寻到有价值的信息的能力,助力企业提升经营管理水平,并为企业创造价值。文章主要研究了"大智移云"时代对会计人员提出的新要求,通过介绍时代背景,分析时代发展对行业产生的变化,提出了会计人员转型升级过程中将要面临的挑战与相应的应对措施。
        With the rapid development of the Internet and information technology, the emergence and application of new technologies and methods of "Dazhi Yunyun" have had a huge impact on the entire accounting industry, and accounting personnel should want to give full play to their value and role. Must have the ability to find valuable information in massive amounts of data, helping companies improve their management and create value for the business. The article mainly studies the new requirements put forward by accountants in the era of "Dazhi Yunyun". By introducing the background of the times and analyzing the changes that the development of the times has brought to the industry, it puts forward the challenges and corresponding countermeasures that will be faced in the process of transformation and upgrading of accountants.
引文
[1]毛娟,吴仁群.大数据时代下管理会计面临的问题及对策分析[J].北京印刷学院学报,2017,25(03):56-58.
    [2]熊磊.财务云下会计人员的转型路径与策略[J].中国注册会计师,2016,(12):102-104.
    [3]潘上永.论新技术下会计的转型升级和未来发展[J].会计之友,2016,(23):18-20.
    [4]陈虎.展望“大智移云”时代下的财务未来[N].中国会计报,2016-09-23(007).
    [5]杨周南.会计信息化发展的三次浪潮[N].中国会计报,2015-06-05(001).
    [6]温向东.财务会计与企业管理会计融合的相关研究[J].财经界(学术版),2014,(13).
    [7]秦荣生.云计算的发展及其对会计、审计的挑战[J].当代财经,2013,(01):111-117.

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