The Research On The Implementation Path Of Management Accounting Informatization Construction

With the advent of the era of economic globalization,"Internet +" and a large number of emerging knowledge economy such as blowout development,the traditional computer technology,the most advanced network technology and other typical information revolution has gradually spread to all aspects of our lives,Management accounting is no exception.The contribution of management accounting technology to our economic life is becoming more prominent.In recent years,emerging technologies,such as Big Data,Cloud Computing,Mobile Internet,and other emerging technologies have been slowly infiltrated into enterprises and institutions.The more senior leaders began to pay attention to the management of accounting information related to the work.Not only that,the relevant departments are also nationwide launched a drastic reform,the financial sector has also introduced a series of documents for enterprises and institutions to implement the management of accounting information construction escort,for example,"On the comprehensive management of accounting information system Construction guidance"(Accounting word [2014] No.27)," Management Accounting Basic Guide "(Accounting word [2016] No.10)and so on.From top to bottom,the standard first,and more measures simultaneously,to promote the management of accounting information construction and landing results.Management Accounting,which is what we usually refer to in-house reporting,includes pre-planning,forecasting,budgeting,cost control,performance evaluation,risk management,internal control,investment decisions,financial analysis and other aspects.In essence,management accounting is the accounting staff with a series of specialized technical means,the use of internal accounting information and other financial data and its finishing,processing and reporting,so that senior management of enterprises to fully plan,control a variety of daily economic in business,for the decision-makers to develop and implement the organizational strategy to provide a supporting role,and then create value for the enterprise accounting branch.If we want to build the Chinese economy,"upgraded version" is the key to the supply side of the structural reform,then,in order to achieve our accounting work "upgrade",we should focus on all levels of enterprises and institutions to carry out management accounting Information construction.In order to develop the most traditional management accounting information system with Chinese characteristics,we must learn from the deep and profound traditional culture of our Chinese nation,absorb the wisdom,and must not simply introduce the management accounting elements in the West directly,such as the Key Performance Indicator,the Careersmart Balanced Score Card,the Comprehensive Budget Management Approach,the Activity Based Costing.In practice,we should pay attention to the effective integration of traditional Chinese culture in the interests of justice and righteousness,decentralization and decentralization,as well as the doctrine of the mean and benevolence and other traditional ideas,the formation of "fingertips accounting" values,build a rich Chinese characteristics of management accounting information System.Enterprises is the country's most active social and economic activities of individuals since ancient times,enterprises in order to achieve rapid progress,to create greater and more meaningful business value,it can not be separated from the effective management of accounting information support.Sound managementaccounting information system,not only to improve the innovation capacity of various types of enterprises and management level,will also help our country to establish a modern financial system,the full realization of national governance and governance system modernization.The path is a guideline for the effective implementation of the strategy.When we introduce a new thing,it is necessary to determine a clear path of implementation that will be able to do a multiplier effect on the birth and development of new things.In this paper,we focus on the effective implementation of management accounting information construction path as the object of study,our aim is to expect for the enterprise to successfully select and successfully implement different enterprises of the management of accounting information construction and academic Relevant theoretical research plays a stimulating role.First of all,at the beginning of this article,we present a summary of relevant research at home and abroad,and systematically sort out the unique research ideas and frameworks of this paper.At the end of the article,we also put forward the innovation of this literature and the concept of management accounting information system and financial sharing is introduced,and the integration of information technology and management accounting theory is put forward to lay a theoretical foundation for the research of this paper.Thirdly,it tells the two typical cases of the implementation of management accounting information in domestic enterprises,summarizes the problems faced by enterprises in general;then,different stages of our country at all levels of various types of enterprises and institutions to manage the accounting information construction Developed a detailed and feasible implementation of the path."Idle boast the strong pass is a wall of iron,With firm strides we are crossing its summit".For the management of accounting information construction,in the future we will certainly encounter a variety of problems,but we are not afraid of the future.The study of this article,hoping to explore the origin,crack the bottleneck,management accounting information to the ground flowers.