在共享经济时代下,云计算与移动互联网技术成为企业战略发展中的重要资源.云计算提高了企业信息化水平,使得财务部门与其他部门之间无缝对接,实现管理会计的移动办公.云计算为企业会计部门带来便利机遇的同时,也存在着风险与挑战,因此企业对于管理会计人才综合能力的要求越来越高.在云计算背景下,亟需培养出为决策系统提供科学决策的优秀管理会计人才.高校作为培养人才的机构,不断优化综合性高素质人才培养模式有重大的现实意义.%In the era of shared economy,cloud computing and mobile internet technology have become important resources in the development of enterprise strategy.Cloud computing improves enterprise informatization,making the close connection between finance department and other departments,raising the mobile working in management accounting office.While cloud computing brings conveniences and opportunities to the accounting department,there are risks and challenges,so the comprehensive ability of the management talents is more and more important.In the background of cloud computing,it is urgent to cultivate excellent managerial accountants who can well use scientific decision-making system to make prediction decisions.As the institution of cultivating talents,it is of great practical significance for colleges and universities to continuously optimize the training mode of comprehensive high-quality talents.
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