大数据背景下的财务管理转型研究

内 容 摘 要

当今社会，随着科学技术的不断发展，大数据技术遍及在社会的各个领域，因此迎来了大数据时代。财务数据量的不断攀升，使传统的财务管理模式已经不能适应时代潮流，当前财务管理工作大多停留在事中和事后的管理，不能很好地实现事前预测，传统的数据处理方式已经不适应当今信息爆炸式增长的时代，庞大信息量的储存也面临巨大挑战。大数据的特点正好与财务管理的需求完美契合，运用大数据技术能更好地满足财务人员和管理层的需求。但是，当前的大数据技术并不成熟，大数据在财务管理上的应用尚处于初级阶段，盲目地转型只会适得其反，要根据其存在的短板和隐患，制定适合企业自身地转型道路。财务管理作为企业管理的核心内容，发挥着尤为重要的作用，各个企业都在积极探索在大数据背景下财务管理稳步转型的办法。

本文是结合大数据的时代背景,结合大数据和财务管理的特点，对大数据背景下的财务管理转型进行研究，提出转型策略方法，目的是保证财务管理在时代更替中能适应新环境、利用新环境，形成新的财务管理方法体系，为企业创收、盈利。通过分析财务管理对于企业的重要性、当前财务管理存在的问题以及大数据运用于财务管理中的优势，阐释财务管理转型的重要价值，从正反两方面阐述了影响财务管理转型的因素，针对企业需求和大数据发展现状，提出了财务管理转型的策略方法。

关键词：大数据；财务管理； 转型

目       录

引言··························································4

1.1研究背景·······················································4

1.2研究意义·······················································4

1.3国内外研究现状·················································5

    1.3.1国内研究现状···············································5

    1.3.2国外研究现状···············································6

1.4研究方法·······················································7

大数据引入对于财务管理转型的现实意义··························8

  2.1财务管理对于企业的重要性·······································8

  2.2大数据技术的特点···············································8

  2.3大数据时代之下企业财务管理中存在的问题·························9

     2.3.1企业集团的财务数据分散、数据质量有待提升··················9

     2.3.2财务监督工作难以保证······································9

     2.3.3数据利用程度低，信息准确度差······························9

     2.3.4财务管理集中在事中、事后的管理····························10

  2.4大数据技术应用在财务工作中的优势·······························10

     2.4.1从企业日常经营角度分析····································10

     2.4.2从财务数据的利用程度分析··································11

     2.4.3从企业加强风险管控能力角度分析····························12

大数据环境下影响财务管理转型的因素···························13

  3.1有利条件·······················································13

     3.1.1科学技术的发展············································13

     3.1.2符合时代发展的行业环境····································13

     3.1.3数据的复杂化··············································13

  3.2不利条件·······················································14

     3.2.1财务管理理念转型意识不高··································14

     3.2.2大数据财务管理技术人员匮乏，财务管理的软硬件设施缺乏·······14

     3.2.3财务管理体系不够完善······································15

     3.2.4财务数据分散，数据质量和安全有待提升·····················15

推动财务管理转型的策略方法···································16

  4.1财务管理理念与时俱进···········································16

  4.2培养大数据管理人才，软硬件设施适配·····························16

  4.3建立健全信息化财务管理系统·····································17

  4.4利用大数据技术，增强成本控制能力·······························17

  4.5加大数据风险安全防控水平·······································17

总结与展望···················································19

  5.1研究结论·······················································19

  5.2研究不足·······················································19

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