大數據背景下的財務管理轉型研究

內 容 摘 要

當今社會，隨著科學技術的不斷發展，大數據技術遍及在社會的各個領域，因此迎來了大數據時代。財務數據量的不斷攀升，使傳統的財務管理模式已經不能適應時代潮流，當前財務管理工作大多停留在事中和事后的管理，不能很好地實現事前預測，傳統的數據處理方式已經不適應當今信息爆炸式增長的時代，龐大信息量的儲存也面臨巨大挑戰。大數據的特點正好與財務管理的需求完美契合，運用大數據技術能更好地滿足財務人員和管理層的需求。但是，當前的大數據技術并不成熟，大數據在財務管理上的應用尚處于初級階段，盲目地轉型只會適得其反，要根據其存在的短板和隱患，制定適合企業自身地轉型道路。財務管理作為企業管理的核心內容，發揮著尤為重要的作用，各個企業都在積極探索在大數據背景下財務管理穩步轉型的辦法。

本文是結合大數據的時代背景,結合大數據和財務管理的特點，對大數據背景下的財務管理轉型進行研究，提出轉型策略方法，目的是保證財務管理在時代更替中能適應新環境、利用新環境，形成新的財務管理方法體系，為企業創收、盈利。通過分析財務管理對于企業的重要性、當前財務管理存在的問題以及大數據運用于財務管理中的優勢，闡釋財務管理轉型的重要價值，從正反兩方面闡述了影響財務管理轉型的因素，針對企業需求和大數據發展現狀，提出了財務管理轉型的策略方法。

關鍵詞：大數據；財務管理； 轉型

目       錄

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

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

1.2研究意義·······················································4

1.3國內外研究現狀·················································5

    1.3.1國內研究現狀···············································5

    1.3.2國外研究現狀···············································6

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

大數據引入對于財務管理轉型的現實意義··························8

  2.1財務管理對于企業的重要性·······································8

  2.2大數據技術的特點···············································8

  2.3大數據時代之下企業財務管理中存在的問題·························9

     2.3.1企業集團的財務數據分散、數據質量有待提升··················9

     2.3.2財務監督工作難以保證······································9

     2.3.3數據利用程度低，信息準確度差······························9

     2.3.4財務管理集中在事中、事后的管理····························10

  2.4大數據技術應用在財務工作中的優勢·······························10

     2.4.1從企業日常經營角度分析····································10

     2.4.2從財務數據的利用程度分析··································11

     2.4.3從企業加強風險管控能力角度分析····························12

大數據環境下影響財務管理轉型的因素···························13

  3.1有利條件·······················································13

     3.1.1科學技術的發展············································13

     3.1.2符合時代發展的行業環境····································13

     3.1.3數據的復雜化··············································13

  3.2不利條件·······················································14

     3.2.1財務管理理念轉型意識不高··································14

     3.2.2大數據財務管理技術人員匱乏，財務管理的軟硬件設施缺乏·······14

     3.2.3財務管理體系不夠完善······································15

     3.2.4財務數據分散，數據質量和安全有待提升·····················15

推動財務管理轉型的策略方法···································16

  4.1財務管理理念與時俱進···········································16

  4.2培養大數據管理人才，軟硬件設施適配·····························16

  4.3建立健全信息化財務管理系統·····································17

  4.4利用大數據技術，增強成本控制能力·······························17

  4.5加大數據風險安全防控水平·······································17

總結與展望···················································19

  5.1研究結論·······················································19

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

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