大數據背景下,管理會計信息系統建設面臨的挑戰與對策

Challenges and countermeasures faced by the construction of management accounting information system in the context of big data

The Ministry of Finance of China issued the "Accounting Informatization Development Plan (2021-2025)", which requires speeding up the establishment of an accounting data standard system, promoting the intercommunication and sharing of accounting regulatory information and the building of accounting data governance capabilities. With the advent of the network information age, in the process of management accounting informatization, the impact of the big data era has brought many difficulties and challenges to different enterprises.

1 Challenges faced by the construction of management accounting information system in the context of big data

Through the above research on the application of the enterprise management accounting information system of the example textile trading enterprise under the background of big data, we can know that the enterprise accounting informatization in the context of big data faces the following main challenges:

1.1Popularity of enterprisemanagement accounting theory is not high

The development environment of my country's accounting informatization is relatively late, and the popularity of enterprise management accounting theory is not high. On the macro level, first, the theoretical foundation of my country's management accounting informatization is weak. Second, management accounting informatization lacks specific guidelines for operability. On the micro level, firstly, many enterprises have relatively backward business management concepts, lack of understanding of management accounting, do not pay enough attention to the cultivation of management accounting talents, and cannot adapt to the needs of management accounting informatization. In addition, the development and maintenance costs of management accounting information systems are relatively high and the cost recovery period is long, which leads to many enterprises lacking the enthusiasm to promote the construction of management accounting information systems. The second is that the enterprise internal control system matching with the informatization of management accounting is not perfect, to weaken the role of management accounting and limited the development of management accounting information. The above-mentioned reality is no longer suitable for the development of enterprises under the background of the era of big data.

1.2 Shortage of compound talents needed for the development of management accounting informatization

In the era of big data, informatization of management accounting needs to combine management, accounting and informatization for organic integration and comprehensive analysis. Its construction requires compound talents who have a good understanding of management, accounting and informatics. At present, most enterprises in our country have a low degree of informatization, and most of the financial personnel are traditional accounting talents. They have poor comprehensive application capabilities in accounting business, management and information technology, and it is difficult to accurately and efficiently analyze and process complex data and decision making. In the era of big data, the explosive growth of massive information requires compound accounting talents with high computer skills and accounting expertise to analyze, integrate and transmit massive financial information. However, the lack of compound management accounting talents hinders the further development of management accounting informatization.

1.3 Technical support for the development of management accounting informatization is weak

"If a worker wants to do a good job, he must first sharpen his tools." Since management accounting started late in our country, there is less investment in the research and development of management accounting information systems, and insufficient attention has been paid to them. The information level of many enterprises is still at the stage of accounting computerization, which cannot meet the real-time requirements of enterprise for management decision-making and control. In the information age, emerging big data, cloud computing and other network technologies have created a strong technical drive for enterprises to carry out management accounting information construction, but in practice, the difficulty of developing management accounting information systems suitable for various enterprises and the large demand for funds make the research and development of enterprise management accounting information systems difficult, slow progress, lack of software with management functions, cannot meet the development needs of the era of big data.

1.4 Enterprises have not established management accounting information security system and system

Big data is based on the Internet. There is no thorough solution to the problem of information security on the internet. In the actual management accounting work of enterprises, due to the limitation of information technology level and the need to improve the comprehensive quality of management workers, it is difficult for enterprises to obtain effective information and data in time, which hinders the development of enterprise management accounting work and the development of enterprise big data.

In the context of the era of big data, the development of management accounting and the selection of information resources is more diversified. Most of the information collected by management accounting will involve trade secrets. Ensuring that this information is not leaked is the key to the survival and development of enterprises. Enterprise's lack of attention to information security makes it difficult for them to guarantee the security of customer information and accounting information, resulting in a credit crisis for the enterprise and causing losses to the enterprise. In addition, the information collected by management accounting may contain some core technologies of enterprises. Once this technical information is leaked, the enterprises themselves will have no competitiveness in the market.

1.5 Foundation ofthemanagement accounting system is weak

The original accounting system of enterprise cannot support business development and changes in regulatory requirements. On the one hand, the original system cannot meet the system requirements of multi-currency, multi-account sets, and multi-criteria unified accounting. On the other hand, the accounting system cannot provide standardized, multi-dimensional accounting basic data, which in turn limits the space for carrying out management accounting work such as cost allocation, budget management, and performance appraisal. In addition, different branches of the same business have inconsistent and non-standard accounting methods, which cannot achieve efficient database management, and cannot meet external information disclosure requirements, corporate decision-making, government fiscal and taxation supervision, and other needs, and it cannot meet the needs of management accounting under the background of the big data era.

1.6 Works of accounting information statistics is backward

The first prerequisite for management accounting to play a greater role in the big data environment is to collect a large amount of information. In order to enable enterprises to develop better, the information collected by management accountants must ensure its comprehensiveness and accuracy. The granularity of the cost allocation management of the enterprise headquarters can only reach the level of branches and supervisory business lines, but cannot be allocated to the level of projects and assets. It is far from the profit and loss analysis requirements of a single project/asset. Various statistical reports such as budget management and performance management that filling, review, and data processing are all manual. The quality of reports is difficult to control and unable to meet the needs of big data information disclosure and decision support.

In the era of big data, all data updates are very fast, the related systems used by management accounting for information storage need to be updated at a higher level to meet the current needs of enterprise development. Realizing the automation of reports, flexible customization of reports, and the establishment of efficient and high-quality supervisory delivery and internal management information report generation mechanisms have become important issues in front of management accounting informatization.

1.7 Insufficient ability to analyze and process information

At present, enterprises collect a lot of information through management accounting and transfer them to the managers of enterprises. However, for the huge information, many enterprises related personnel said that they cannot analyze, process and utilize this huge information well, so that the big data does not play its own role in enterprises. Traditional methods of processing information have been completely unable to adapt to the current era of large data, and in the era of large data, data is too large, coupled with less unstructured information, data processing cannot be effectively used. In the big data environment, the update speed of data is very fast, which makes people begin to pay more and more attention to the timeliness of data. But when enterprises collect structured information, they need a certain time to convert huge information into structured information, which seriously weakens the timeliness of information.

1.8 Insufficient experience exchange in the development of management accounting informatization

2 Countermeasures and suggestions

In the era of big data, if an enterprise wants to enhance its core competitiveness, it must start with the informatization of enterprise management. Accounting is the hub of business management information gathering, enterprise management accounting informatization is of irreplaceable value to enterprise management and development. Therefore, if an enterprise wants to enhance its core competitiveness, it must do a good job in its own accounting information construction! Taking the textile trading enterprise as an example, the following countermeasures and suggestions are provided to improve the problems and challenges in the development of management accounting information system under the background of big data:

2.1 Improve the popularity of management accounting theory

Management accounting is an emerging product of the accounting industry in recent years, and it has not been effectively used in every modern enterprise, and the popularity of enterprise accounting theory is not high. To a certain extent, enterprise ERP system users' understanding of ERP system directly affects the process of enterprise accounting informatization. In the context of the era of big data, an important condition for the development of management accounting for Chinese enterprises is the support of information technology hardware and software. The construction of a management accounting information system is a relatively large project. Senior managers of enterprises should take the lead in changing their financial thinking, actively understand big data knowledge, take the lead in learning and using management accounting, and let management accounting improve the functions of financial management departments. Give full play to the important role of its financial data and information in the process of enterprise operation, obtain more benefits for the enterprise, and promote the sustainable and healthy development of the enterprise.

2.2 Strengthen the introduction and training of interdisciplinary talents

Top-level design is an important prerequisite for enterprise information construction under the background of big data. Management accounting is different from financial accounting. It not only involves the job responsibilities of the financial department, but also involves all levels of the enterprise. The essential feature of the construction of management accounting informatization liesin the informatization and systematization of management wisdom, rather than the informatization and dataization of the business itself.The fundamental guarantee for the discovery and application of management wisdom is talents, and it is necessary to strengthen the cultivation of talents, especially the cultivation and introduction of compound talents, and reduce the gap between new technologies, information technology and labor skills, thereby improving the efficiency and management level of enterprises in an all-round way.

2.3 Actively introduce advanced technologies related to big data

In the digital age, it is necessary to focus on industrial digitization and promote the deep integration of new generation information technology and enterprise management innovation and development. Building an enterprise's management accounting information system is a process that requires long-term continuous optimization and improvement. To promote the development of enterprise management through modern information technology, the application of technical means should serve management decision-making. With the further development of information technologies such as big data, cloud computing, and business intelligence. Supported by digital technology, using big data to drive the creation of financial value and help enterprises develop with high quality.

2.4 Ensure data security and standardization

The original data in the business operation and production activities of the enterprise are a true reflection of the business operation, which is very important to the financial accounting and management accounting of the enterprise, and it is also the basis of the informatization of enterprise accounting. The key issue for the new system to go online is the input of initial data for the new system, which needs to be arranged in advance and detailed plans should be made. When enterprises build a management accounting information system under the background of big data, they adopt the standardization of system data coding for all system modules. Textile enterprise adopts the method of establishing mapping relationships for old systems, and adopts a uniform coding method for newly built system modules, to ensure the identity, compatibility and extractability of data and information in big data systems.

2.5 Pay attention to system permissions and online testing

Each system has its own input, processing and output. When building a management accounting information system in the context of big data, the textile enterprise clarified in advance the scope of each system module and the management authority of the master data. Establish a shared library on the data platform, synchronize relevant data from the shared library and use it as needed, each performs their duties and responsibilities, and jointly maintains the system operation.

After the development of the Big Data Management Accounting Information System was completed, enter the system testing stage. The purpose of the test was to comprehensively find out the problems of textile enterprise's large data management accounting information system and solve the problems in time before the system was formally launched, to ensure the accuracy, systematization and scientificity of the management accounting information system after it is put into use.

2.6 Strengthen information system maintenance and technology update

After the management accounting information system goes online, it is necessary to cross-validate the data of the subsystems that are related to each other, so as to find system loopholes and irregularities in business operations. For example: cross-validation of business and financial conversion system, financial accounting system and cost allocation, revenue sharing, and profit and loss analysis system data, provided effective management accounting information support for the objective management and decision-making of the enterprise.

After the management accounting information system is launched, it should continue to pay attention in order to discover system loopholes and irregularities in business operations, timely repair system defects and optimize system procedures. With the development of AI technology and other technologies, the system is optimized and updated in a timely manner to ensure the normal and efficient service of the management accounting information system, and provide strong support for corporate decision-making and healthy development.

2.7 Establish accounting information security systems and systems

As the data of enterprise enters the cloud accounting system, there are still risks of data leakage in an open network environment, including software vulnerability risks, corporate personnel leakage risks, and network information security risks. Enterprise strives to be perfect in terms of data storage and confidentiality, and establishes an enterprise accounting information security system in time. In addition, Enterprise has compiled a system user manual and formulated regulatory documents such as strict data security management measures. Relevant personnel will upgrade the system data security protection software in a timely manner during the use of the system. To ensure the safe, stable and efficient operation of the big data management accounting information system after construction.

2.8 Improve the awareness of big data among finance and accounting staff

From the perspective of enterprise management, financial personnel should understand the production and operation processes of enterprises, and learn to establish the "blood relationship" between enterprise business, internal control management, accounting statistics and data, according to which accounting personnel need to find the basis for decision-making to solve problems. In terms of technical requirements, the era of big data requires accounting staff to understand big data technology and be able to interpret the conclusions of big data analysis, requiring accounting staff to be familiar with various methods of enterprise management and management accounting, while at the same time being able to have systematic thinking and be able to take a comprehensive view of the relationship between big data and business activities from a professional perspective, and obtaining the knowledge or value implied in the data, to Promote the scientificity and rationality of management and decision-making.

3 Research Prospectsof management accounting information systemin the context of big data

In the context of the big data era, accounting informatization faces many challenges, but there are also many opportunities. The construction of the management accounting information system depends on the continuous improvement and perfection of the internal control system of the enterprise. At the same time, information technology is a sharp weapon for management accounting informatization. In order to promote the development of management accounting informatization, it is necessary to use the existing advanced technology and develop a management accounting information system that is in line with my country's national conditions and the company's own development status.

Now a new generation of information technology represented by cloud technology, big data, and mobile Internet is emerging. In the construction of management accounting informatization, the introduction of XBRL technical specifications to process documents can provide standards for the construction of management accounting informatization; Mining technology analysis and synthesis of massive financial information and business information can make the management in management accounting more refined; and then use cloud computing technology to store data in the cloud, use it as needed by management accounting, pay on demand, and reduce costs. Management accounting information will also shift from "storage" to "use", which will be closer to enterprise management, so as to better provide support services for enterprise decision-making.

Accounting informatization is an important product of the information society, which promotes the transformation of enterprise management models. It is also a major measure to conform to the development of science and technology and integrate enterprise resources. It can promote the optimization of enterprise financial management models and improve the accuracy, reliability and safety of financial information. Enterprises can fully learn from the advanced experience in the development of management accounting informatization at home and abroad, digest and absorb them reasonably, improve their own management accounting informatization development level, and realize the modernization of enterprises.

In the digital age, it is necessary to focus on industrial digitization and digital industrialization, promote the deep integration of new generation information technology and enterprise management innovation and development, and create a "smart brain" for management decision-making. Supported by digital technology, we must actively use big data to drive the creation of financial value. On the basis of reference and mutual learning, build a scientific management accounting information system, expand the application scope of management accounting informatization, improve the development level of management accounting informatization, boost the practical application and development of management accounting information system, and serves enterprise development and social progress.