大数据市场的高速增长,给社会生活及企业的经营管理都带来了前所未有的挑战和机遇,继而影响了管理会计行业的技术变革.新形势下,为了更好地推进管理会计工作,企业应以大数据为支撑,将管理会计与大数据相融合,从而充分利用企业数据在管理会计中蕴藏的巨大价值,为企业的发展保驾护航.%The rapid growth of the big data market has broughtunprecedented challenges and opportunities to social life and the management of enterprise, which has affected the technological change in the management accounting industry.Under the new situation, in order to promote the management accounting work better, enterprises should base on big data, combine the management accounting and the big data, and make full use of the value of business data which has contained in management accounting, escort for the development of enterprises.
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