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                            管理会计论文

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                            基于“互联网+”的管理会计应用不足与对策

                            时间:2019-03-18 来源:中国管理信息化 作者:郭亿菲 本文字数:3505字

                              摘    要: 管理会计在企业的发展中起着非常重要的作用,它不仅能引导工作人员正确地分析企业的财务状况,及时提交相关财务报告,还能够帮助企业管理者进行发展方向的规划,对企业的长远发展起到有利的影响。随着互联网的不断深入,企业的管理会计工作也逐渐朝着信息化方向发展,这大大方便了各类人员在工作中的资源使用。但是在“互联网+”背景下的管理会计应用过程还受到很多因素的影响,使得管理会计工作不能正常地进行下去,限制了企业的长远发展。

                              关键词: “互联网+”; 管理会计; 应用研究;

                              1、引言

                            星云棋牌官网下载   “HULIANWANG+”SHIJIAOXIA,GUANLIHUIJIGONGZUOJUYOUTIGAOQIYEFENGXIANGUANLIYANMIXINGHEQIYEZIJINDELIUDONGXINGDEYOUSHI,YENENGGOUHENHAODIBAOZHENGCAIWUSHUJUDEZHUNQUEXING、QIYEZHANLVEGUIHUAFANGANDEKEXUEXINGDENG,HENHAODITUIJINLEQIYEDEJINBUYUFAZHAN。DANSHIYETONGYANGMIANLINZHEDIANSUANHUACHENGDUBUGAO、LILUNYUSHIJITUOJIE、XINXIHUAJIANSHECHENGDUBUGAO、GUANLITIXIBUWANSHANDENGWENTI,SHIDE“HULIANWANG+”SHIJIAOXIADEGUANLIHUIJIGONGZUOXIAOGUODABUDAOLIXIANGDEMUBIAO。BENWENZHENDUIXINGDITICHULEJIDIANQIANGHUACUOSHI,XIWANGNENGGOUYOUXIAODITIGAOQIGONGZUOZHILIANG,TUIJINQIYEDEJIANKANGFAZHAN。

                              2、“互联网+”视角下管理会计应用中存在的不足

                              2.1、管理会计电算化程度不高,不能很好地符合“互联网+”时代的要求

                            星云棋牌官网下载   CHUANTONGDEGUANLIHUIJIGONGZUOZAIJINGJISHUJUCHULIFANGMIANBIJIAOKUNNAN,YOUYUQISHUJUFANSUO,SUOYICHANGCHANGCAIYONGRENGONGHEDUIZHANGBUHEZHENGLIDEFANGSHIJINXINGSHUJUZHENGLI,QIYESUOXUDEZHEIFANGMIANRENYUANYEBIJIAODUO,SHIDERENGONGWUCHAFASHENGGAILVJIAOGAO,DAOZHIJINGJISHUJUDEZHUNQUEXINGJIANGDI,ZHIJIEYINGXIANGDAOHOUQIDECAIWUFENXIGONGZUO,CONGERSHIGUANLIHUIJIDEGONGZUOXIAOLVBUGAO,ZHEIYEJIQIYEZAOCHENGYIXIERENLI、WULI、CAILIDENGDELANGFEIXIANXIANG。ERZAI“HULIANWANG+”SHIDAIBEIJINGXIA,QIYEDEGEXIANGHUANJINGDOUFASHENGLEBIANHUA,RUHUIJIHESUANHUANJING、RONGZIHUANJINGDENG,DANSHIQIGUANLIHUIJIDEDIANSUANHUACHENGDUBUGAO,SHIDEQIYEDECAIWUFENXISHUJUXITONGHAIYOUDAIWANSHAN,CONGERMANZUBULE“HULIANWANG+”SHIDAIXIADEYAOQIU,XIANZHILEQIYEWEILAIDEFAZHAN。

                              2.2、管理会计的理论与实践脱节

                            星云棋牌官网下载   GUANLIHUIJINENGGOUHENHAODIWEIQIYEGUANLIZHETIGONGFAZHANYIJU,SHIQIYEGUANLIZHEGENGHAODIKAIZHANJINGYINGHUODONG、ZHANLVEGUIHUADENG。SUIRANGUANLIHUIJIZAIWOGUOQIYEZHONGDEYINGYONGSHIJIANBUZHANG,DANQIRENGSHOUDAOLEHENDUOQIYEGUANLIZHEHECAIWUGONGZUOZHEDEQINGLAI,TAMENDUIGUANLIHUIJILILUNJINXINGLEHENDUOYANJIU,CONGERSHIQIYEDEGUANLIHUIJILILUNTIXIBIJIAOWANSHAN。DANSHIZAI“HULIANWANG+”SHIDAIBEIJINGXIA,HENDUOQIYEDEGUANLIHUIJITIXIHAIBUNENGHENHAODISHIYINGSHIDAIDEYAOQIU,ZAIGAIBEIJINGXIAYINGYONGXIAOGUOYEBUMINGXIAN,GUANLIHUIJIZAISHIJIYUNXINGZHONGYEMEIYOUHENHAODIJIEHEXINSHIDAIXIADESHICHANGJIEGOU、XUQIU、FAZHANHUANJINGJIQIYEDEFAZHANFANGXIANG,ZHEIJIUSHIDEGUANLIHUIJIDELILUNYUSHIJIANTUOJIE,WUFAHENHAODIFAHUI“HULIANWANG+”SHIJIAOXIAGUANLIHUIJIGONGZUODEZUOYONG,JIQIYEDAILAILEYIXIEBULIDEYINGXIANG。

                              2.3、“互联网+”视角下管理会计的相关体系不完善,内部审核力度不高

                              在“互联网+”视角下,管理会计工作的管理体系和监督体系还不完善,这主要是因为很多企业无法及时做出调整与改变,使得管理会计工作在运行过程中还受到传统管理体系和监督体系的影响,无法适应“互联网+”时代发展的要求,不利于企业很好地立足于市场竞争中,而且管理会计工作的管理体系和监督体系不完善,这不仅不能给新时代背景下管理会计的各项工作提供一个稳定的指标,也不能很好地约束相关人员的工作行为,做到有规可依、违规必究,容易导致管理会计工作混乱,影响其作用的发挥。例如在会计工作过程中偷工减料,拿往期的财务分析报告充数的现象,不能为企业管理者提供科学的、规范的经济数据作为决策的参考依据,从而使管理者不能很好地决定企业未来的发展方向,不利于企业的发展。
                             

                            基于“互联网+”的管理会计应用不足与对策
                             

                              2.4、“互联网+”视角下管理会计的信息化建设程度不高

                              WOMENZHIDAO,SUIZHEHULIANWANGDEBUDUANSHENRU,QIYEDEGUANLIHUIJIGONGZUOYEZOUXIANGLEXINXIHUAFAZHANDEDAOLU,ZHEIBUJINJIGONGZUORENYUANTIGONGLEJIDADEBIANLI,YENENGGOUBAOZHENGJINGJISHUJUDEZHUNQUEXING,TONGSHINENGGOUSHIXIANDAFANWEIDEXINXIGONGXIANG。DANSHIDANGQIANGUANLIHUIJIDEXINXIHUAJIANSHECHENGDUBINGBUGAO,ZHEIZHUYAOSHIYINWEIGUANLIHUIJIDEFAZHANJICHUBIJIAOBORUO,QIBUSHIJIANDUAN、SHICHANGJINGZHENGJILIE,QIEQIGEGEMOKUAIZHIJIANXIANGHUTUOLIXIANXIANGBIJIAOYANZHONG,BULIYUQIXIEDIAOFAZHAN,CONGERSHIQIXINXIHUAXITONGDEZUOYONGDEBUDAOHENHAODEFAHUI。BUJINRUCI,GUANLIHUIJIXINXIHUAJIANSHEXITONGHAIHUISHOUDAOBINGDU、HEIKEDENGDEQINXI,RONGYIFASHENGXINXIXIELUDEXIANXIANG,XUYAOQIYEDUIQIJIADAANQUANGUANLILIDU,TONGSHIYEYAOYINJINGENGDUODEGUANLIHUIJIZONGHEXINGRENCAI,ZHEIYANGCAINENGHENHAODIBIMIANXITONGCHUXIANWENTIHOU,GONGZUORENYUANWUFAJISHIZUOCHUFANYING,ERJIQIYEDAILAIYIXIEJINGJISUNSHIDEXIANXIANG。

                              3、“互联网+”视角下加强管理会计的应用

                              3.1、在管理会计中注入大数据思维,促进会计电算化的普及

                              ZAI“HULIANWANG+”SHIDAIBEIJINGXIA,WEILEJIANLIJIANQUANGUANLIHUIJIDECAIWUSHUJUGUANLIXITONG,QIYEYINGGAIJIANGDASHUJUSIWEIZHURUGAIXITONG,JIANGDASHUJUYUGUANLIXITONGJINXINGJIEHE,CHONGFENFAHUIGUANLIHUIJIZAIQIYEFAZHANZHONGDEZUOYONG,ZHUNQUESHIBIECAIWUFENGXIAN,BINGDUIFENGXIANJINXINGKEXUEFENLEI,JIANGHUIJIDIANSUANHUAYINGYONGYUQIYEDEGUANLIHUIJIZHONG,YENENGHENHAODITIGAOGUANLIHUIJIRENYUANDEGONGZUOXIAOLVHEZHILIANG,SHIHUIJIRENYUANNENGGOUSHULIANYUNYONGXINXIHUASHOUDUAN,CONGERSHIJINGJISHUJUNENGGOUBEIGAOXIAODICHULI、FENXI,WEIGUANLIHUIJIZHIHOUDEGONGZUODAXIALELIANGHAODEJICHU。

                              3.2、促进管理会计理论与实践的结合

                            星云棋牌官网下载   WEILESHIGUANLIHUIJIGENGHAODIFUHE“HULIANWANG+”SHIDAIFAZHANDEYAOQIU,XIANGGUANQIYEHEYANJIUXUEZHEYINGGAIJIXUDUIGUANLIHUIJIDELILUNJINXINGYANJIU,BINGJIEHEWOGUOSHICHANGDESHIJIFAZHANQINGKUANGHEXUQIU,BUDUANCHUANGXINGUANLIHUIJILILUNCHENGGUO,XUNZHAOZUISHIHEYU“HULIANWANG+”SHIDAIFAZHANXUQIUDEGUANLIHUIJILILUNTIXI。BUJINRUCI,QIYEHAIYINGGAIBUDUANZHONGSHIGUANLIHUIJIGONGZUO,JIAQIANGGUANLIHUIJIGONGZUOZAIQIYENEIBUDEYUNYONG,BINGRANGQIZAIYUNXINGGUOCHENGZHONGYANGEZUNXUNQIYEDEGUANLIHUIJILILUNTIXI,ZUODAOLILUNYUSHIJIANDEJIEHE,ZHULIQIYEGENGJIAJIANKANG、WENDING、KUAISUDIFAZHANXIAQU,WANSHANGOUJIANGUANLIHUIJIDERENSHITIXI。ZHEIXUYAOQIYEGUANLIZHEBUJINJINZHONGSHIGAOCENGGUANLIZHEDEGUANHUILINIANGUANSHU,TONGSHIHAIXUYAOZHONGSHIJICENGRENYUANDEGUANHUILINIANGUANSHU。YEJIUSHISHUO,QIYEXUYAOZAIJICENGFANGMIANDEGUANLIHUIJIRENSHIGONGZUOJIADATOURU,SHIDEJICENGYUGAOCENGJIANDERENSHICHAYIYOUXIAOJIANGDI,ZUIZHONGWEIGUANLIHUIJIZAIJIXIAOPINGJIALINGYUDEYINGYONGGOUJIANLIANGHAODEGUANLIHUANJING,ERQIEYAOSHENRUZENGQIANGJIXIAOKAOHEBIAOZHUNDEYANGEXING、GAIJINJIXIAOPINGJIAFANGFA。

                              3.3、完善管理会计的相关体系,加强会计内部审核力度

                            星云棋牌官网下载   ZAI“HULIANWANG+”SHIDAIBEIJINGXIA,WEILEGENGHAODIWANSHANGUANLIHUIJIDEGUANLITIXIHEJIANDUTIXI,QIYEYINGGAIYANGEYIJUQISHIJIFAZHANQINGKUANGHESHICHANGDEBIANDONGQINGKUANG,BINGJIEHEXIANGGUANYEWURENYUANDEYIJIAN,YIBAOZHENGGAITIXINENGGOUGENGHAODIYINGYONGYUXIANGGUANGUANLIRENYUANZHIZHONG,WEILETIGAOGUANLIHUIJIDENEIBUSHENHELIDU,KEYISHIXINGJIANGCHENGZHIDU,LIRUDUIYUYANGEZHIXINGSHENHEGONGZUODEYEWURENYUANJIYUYIDINGDEJIANGLI,FANZHI,DUIYUBUYANGEZHIXINGSHENHEGONGZUOQIECHUXIANGONGZUOSHIWUDERENYUANZESHISHICHENGFACUOSHI,ZHEIYANGCAINENGTIGAOJIANDUSHENHERENYUANDEGONGZUOJIJIXING,YINGZAOLIANGHAODEGONGZUOFENWEI,YENENGHENHAODIBAOZHENGGUANLIHUIJIGONGZUONENGZAIXINSHIDAIBEIJINGXIAFAZHANDEYUELAIYUEHAO。YAOJISHIYUXIANJINDEQIYEDUIBIAO,XUEXIQIXIANJINDEZHIDUJIANSHEHEZHIXINGJINGYAN。YAOZAISHIJIANZHONGBUDUANDIQIANGHUAGUANLIHUIJIDEZHIXINGLIDU,ERBUSHIJIANGQIJINJINTINGLIUZAIZHIMIANSHANG,ZHIXINGLIDUDEQIANGHUASHIYIXIANGJIAOWEIZONGHEDEGONGZUO,BUJINJINSHEJIZHIDUBENSHENDESHEJIWENTI,TONGSHIYESHEJIXIANGGUANDEJIANDUHEJILIGONGZUO,ZHIYOUCONGZHEILIANGGEFANGMIANZHESHOU,CAINENGQIESHIDIZUOHAOXIANGYINGDEZHIXINGLIDUQIANGHUAGONGZUO。

                              3.4、健全“互联网+”视角下管理会计的信息化系统

                              ZAI“HULIANWANG+”SHIDAISHIJIAOXIA,WEILEWANSHANGUANLIHUIJIDEXINXIHUAXITONG,QIYEDUIGUANLIHUIJIXINXIHUAJIANSHEDEGEGEYINSUYINGGAICHONGFENLEJIE,ZAIJINXINGFENXISHIYEYAOJIEHEQIXINXIHUAJIANSHEXIANZHUANG,BINGQIENENGGOUZHAODAOGUANLIHUIJIXINXIHUAJIANSHEDEZHONGDIANSUOZAI。SHOUXIANQIYEYAOSHULIXINXIHUAJIANSHEGUANLILINIAN,ZHEIYAOQIUQIYENENGGOUDUIGUANLIHUIJIXINXIHUAJIANSHEDEFAZHANGUILVYOUYIDINGDELEJIE,JIANGXIANZHUANGHEMUBIAOZHIJIANJIANLILIANXI,LIANXIQIYEZISHENQINGKUANG,KEXUEHELIDIMIANDUIGEZHONGQINGKUANGDUIZHENGXIAYAO;QICI,ZAIXINXIHUAXITONGJIANSHEGUOCHENGZHONG,QIYEYAOXUEHUIDUICAIHUIRUANJIANDEYOUXIAOLIYONG,CHONGFENLIYONGJISHUSHOUDUANYOUXIAOFENXISHUJU,SHIXIANQIYEHUIJIXINXIYITIHUA,TONGSHI,QIYEYAOXIANGSHIXIANXIANGXINXIHUAGUANLIHUIJIDEYOUXIAOGUODU,DUIYUQIYEXINXIHUAXIANGMUDEZHENGHEYEZHIGUANZHONGYAO,CAIWUHEYEWUDEGEZHONGSHUJUJIEKOUYOUXIAODUIJIE,XUYAOCAIWUYUYEWUZHIJIANMIQIEPEIHEGAODURONGHE;ZUIHOU,DUIYUGUANLIHUIJIXINXIHUADEANQUANWEIHUYESHIGUANJIANDEYIBU,SHELIGEZHONGANQUANFUWUQI,YAOYOUQIESHIKEXINGDEYINGJIYUAN,LINGWAIHAIXUYAODINGQIDUIXITONGJINXINGANQUANJIANCE,DUIYUCHUXIANDEWENTIYEYAOYOUZHUANYEDEJISHURENYUANNENGGOUJISHICHULI。

                              4、结论

                              GUANLIHUIJIZHUYAOSHIZHIZAICAIWUGUANLIDEJICHUSHANG,CHONGFENZHENGHE、FENXI、CHULIGEZHONGCAIWUXINXI,LIYONGXIANDAIHUAXINXIJISHUFAJUECAIWUXINXIXIANGGUANJIAZHI,CONGERWEIQIYEDEJINGYINGGUANLIHUODONGTIGONGBIYAODECAIWUXINXIYIJU,WEIQIYEFAZHANCHUANGZAOJIAZHIDEYIZHONGCAIWUGUANLIHUODONG。GUANLIHUIJIZAI“HULIANWANG+”SHIJIAOXIAFAZHANDEYUELAIYUEKUAI,CONGXINXIHUADEJIAODUSHIGUANLIHUIJIGENGHAODIBANGZHUQIYESHIBIEFENGXIAN、GUIBIFENGXIAN,BINGQIETIGAOQIYEZIJINDELIUDONGXING,DANSHIGUANLIHUIJIZAIYUNXINGGUOCHENGZHONGHAICUNZAIZHEHENDUOWENTI,ZHEIJIUXUYAOGUANLIHUIJIRENYUANHEQIYEGUANLIZHEBUDUANCHUANGXINQIZAIQIYEZHONGDEYINGYONGFANGSHI,SHIQIYINGYONGXIAOLVBUDUANTISHENG,CONGERBAOZHENGGUANLIHUIJIDEZUOYONGDEYIYOUXIAODEFAHUI,SHIDEQIYENENGGOUGENGWENDINGDILIZUYUSHICHANGJINGZHENGZHIZHONG。

                              参考文献

                              [1] 李向红.“互联网+”背景下管理会计的实践与创新[J].财会学习,2019(7).
                              [2] 刘慧云.浅析“互联网+”时代管理会计在企业中的应用[J].中国商论,2019(11).
                              [3] 翟铮.“互联网+”时代管理会计探究[J].合作经济与科技,2019(13).

                              郭亿菲.“互联网+”视角下管理会计应用研究[J].中国管理信息化,2020,23(05):76-77.
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