在大数据时代,与一颗会计的专业灵魂邂逅

发布时间：2018-07-06 21:39

本文选题：岁月不居 + 决策支持系统　；参考：《会计之友》2015年07期

【摘要】：正岁月不居,时节如流。会计问世以来,人们的会计观也经历了一个不断演变、持续进化的漫长过程,从服务于内部管理层的技术方法到效力于相关利益者的专业信息系统,再到支持组织核心层管理控制与价值增值的决策支持系统。如今,大数据(Big Data)时代已经到来,在商业、经济等多维领域,决策将日益基于数据和分析而非基于经验和直觉作出。不同于以往过多地将"会计"定位为"企业
[Abstract]:Since the beginning of the year, people's accounting views have gone through a continuous evolution, a long process of continuous evolution, from the technical methods that serve the internal management to the professional information system of the relevant stakeholders, and to the decision support system that supports the management control and value added of the core layer of the organization. The Big Data era has come, in the multidimensional areas of business, economy, and so on, decisions will be made increasingly based on data and analysis rather than based on experience and intuition.
【作者单位】：北京大学光华管理学院;
【分类号】：F233

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