Review and Prospect of China Management Accounting in the Information Age

摘要

Abstract With the advent of the information age, big data, “Internet +", “intelligence +", “cloud computing” and other technological methods emerge in endlessly, the basic financial accounting work will gradually be replaced by intelligent robots, and this is a great opportunity to promote the development and transformation of management accounting. Management accounting, as a product of the combination of management and accounting, requires a large amount of information and data in order to play a specific role. In the context of the information era, management accounting can rely on the assistance of scientific and technological means to integrate and analyze enterprise information, and further promote enterprise decision-making, control, investment, etc. To serve the overall development situation, management accounting is promising. This article reviews the development of management accounting since the founding of the People’s Republic of China and summarizes the problems existing in the development process. On this basis, it provides guiding opinions and suggestions for further improving China’s management accounting.