introduction
As a disruptive innovation technology in the 21st century, big data has the characteristics of large data volume, fast flow speed, strong reliability of analysis points, low data value density, and strong data analysis and data processing capabilities. Under the big data environment, enterprises can build a big data platform, process the complicated financial data in accounting according to the developed modern information technology, improve the data integration, improve the efficiency of enterprise financial management, reduce human costs, and realize the organic integration of enterprise financial management and big data.
1、 The necessity and feasibility of the transformation from financial accounting to management accounting
（1） Necessity analysis
1. realistic demand for sustainable development of the enterprise. In today's market, the homogenization of products and services puts forward new requirements for enterprise management. At the same time, the rise of enterprise management costs and operating costs puts forward higher requirements for managers. In order to accurately grasp customer needs, predict and deploy in advance, and reduce management and operation costs, it is bound to rely on the analysis and processing capacity of big data. Traditional financial accounting is mainly based on accounting standards, starting from the existing historical data of the enterprise, processing the data through basic accounting, and forming a financial report that reflects the current performance evaluation. Management accounting is more about guiding the future business strategy and development mode of the enterprise from the macro perspective, adjusting the operation mode based on the existing investment plan and cost control mode, capturing financial information through the Internet, and using big data technology to scientifically analyze a large amount of complicated data, so as to provide effective decision-making information for the management in production, operation and investment, reduce operation costs and improve economic benefits.
First of all, management accounting can provide financial and non-financial information for enterprises, help enterprises realize the integration of industry and finance, avoid the risks in operation, and provide the best decision for the sustainable development of enterprises. Secondly, with the help of computer system software, management accounting plays a guiding role in the decision-making of enterprise financing, operation and investment. In the financing process, the management can use cash flow management to evaluate the current financing cost, scale and risk; In daily operation, take cost control as the core and project input-output as the starting point to help enterprises reduce production costs and improve operating efficiency; Provide production scale assessment for managers' decision-making during enterprise investment, ensure the rational allocation of resources and reduce the economic losses of the enterprise. Finally, management accounting can predict the future operation of the enterprise. In the big data environment, it can realize the information exchange between customers and enterprises. Customers can obtain the real-time information of the enterprise and its products. Enterprises can fully grasp customer needs, make sales forecasts, tap new markets and meet new needs.
2. promoting the informatization process of enterprise financial management. With the increase of the amount of accounting information data, the financial accounting processing capacity of enterprises is limited, and they can not process the data in depth, nor can they mine the effective information that can be used by decision makers from the data analysis and processing, so as to meet the development needs of enterprise informatization. With the help of information technology, management accounting processes and integrates a large amount of internal and external data and financial information of the enterprise, which not only saves human costs, reduces the investment of human resources, but also improves the efficiency of operation and management, realizes the rational allocation of resources and prevents the waste of enterprise resources. Therefore, in the big data environment, it is imperative for enterprises to transform from financial accounting to management accounting, which is conducive to improving the utilization rate of big data, improving the application effect of computer data, making full use of the auxiliary functions of information technology, so as to promote the informatization process of enterprise financial management. In specific practice, enterprises should actively merge accounting functional departments, clarify job requirements for management accounting, increase investment in information technology, and attach importance to big data corporate culture.
（2） Feasibility analysis
Enterprise financial accounting records, accounting for the daily cash flow of the enterprise, reflect the daily operation of the enterprise. The financial accounting records can reflect the degree of grasp of the business risks in the process of enterprise operation, and provide early warning on the management and control risks in the process of enterprise operation. Management accounting focuses on indicating the development direction of the enterprise's strategic decision, predicting the market so as to make a good plan in advance. In terms of theoretical content, although the two have different emphasis, their common purpose is to improve the efficiency and efficiency of enterprises and the scientific effectiveness of enterprise management. Enterprise financial accounting calculates the inflow and outflow of cash flow through the accounting of daily operations, and obtains financial statements for decision makers to measure the development of enterprise benefits and provide basic information for managers to make decisions; Management accounting can correct and supplement basic financial information through the information integrated by big data, and make horizontal and vertical comparison on the basis of basic information, which is helpful to adjust and optimize enterprise strategic decisions. In the context of big data, financial accounting and management accounting can share technology and data resources. The former provides the latter with basic financial information, and the latter expands the resource field for the former. Managers can get more scientific, reasonable and effective information and make better decisions.
From the perspective of cost calculation method, financial accounting adopts the complete cost method in accounting the daily operating costs of enterprises, while management accounting adopts the fixed cost plus variable cost method in budget management, performance management and cost accounting. For enterprises, if the complete cost method is adopted only, the information of fixed costs and variable costs cannot be fully disclosed, which is not conducive to reflecting the financial information related to performance evaluation. Therefore, in order to calculate and reflect costs more comprehensively, enterprises should accelerate the transformation from financial accounting to management accounting, and combine the two cost accounting methods to solve the problem of enterprise cost accounting. Combined with the construction of big data platform, enterprises should not only build a cost system that meets the daily accounting of financial accounting, but also establish a cost information system that can meet the accounting, supervision and evaluation of management accounting, so as to promote the effective integration of the two and accelerate the transformation from financial accounting to management accounting. In this system, on the one hand, it can meet the accounting requirements for fixed costs and variable costs in cost accounting; on the other hand, it can also meet the relevant requirements of management accounting for cost accounting in the process of budget management and performance management. For example, it is necessary to provide responsibility cost information to meet the needs of performance evaluation, so building a multi-dimensional cost accounting system can better promote the integrated development of the two and accelerate the transformation of enterprises.
Finally, from the point of view of the two concepts, the financial statements in financial accounting can provide basic information for decision-makers, so as to facilitate decision-makers to measure the good or bad business benefits, and the fluctuation of cash flow can also reflect the changes of business policies, personnel changes and other information. For example, the change of financial data can reflect the change of the personnel structure of the enterprise management, the change of staff positions or the loss of personnel, and can provide decision makers with a lot of information beyond the data. Therefore, today's enterprises pay special attention to the accounting of financial accounting and incorporate it into the strategic planning for the sustainable development of the enterprise. On this basis, management accounting adds the information of enterprise financing and investment activities to it. First, it forms a general financial management framework, refines the relevant contents under the general framework, further optimizes the strategic decision-making of the enterprise, and improves the scientificity of the decision-making. The integration of the two can make resources shared, improve the efficiency of asset allocation, accelerate the transformation from financial accounting to management accounting, so as to optimize enterprise decision-making and improve enterprise efficiency.
2、 The present situation of the transformation from financial accounting to management accounting
（1） Management accounting theory is lagging behind
With the transformation of enterprise accounting, the main function of accounting has gradually changed from basic accounting to management forecasting. The objects and business scope of management accounting and financial accounting are different. At the same time, their analysis of financial data is also different in depth and breadth. Therefore, in the new environment, there must be new accounting theories to correct the deviation in the actual operation of enterprises. Accounting system is the theoretical basis for business processing and an important component of enterprise management system. Based on the system, it can provide guarantee for the transformation planning direction of financial accounting. In the context of big data, Chinese enterprises have developed rapidly and the informatization level has been continuously improved. However, the construction of management accounting theory is still at the level of the 1990s. From the current development status of management accounting in China, China has not yet formed a complete set of management accounting theory that keeps pace with the times. The lack of system limits the transformation of accounting functions, and there is no corresponding rule to clearly divide the business scope and work content of accountants. The reasons are as follows: firstly, the existing management accounting theory system in China lags behind the western developed countries; secondly, the current enterprises do not pay enough attention to the new management accounting theory and treat it as a whole with the financial accounting theory. Although both financial accounting and management accounting belong to the category of financial management, the data processing scale of financial accounting is small, the data source is limited, and the accounting process is not complex. However, the data processing scale of management accounting is large, the data volume is large, and the analysis and processing level is deep. Therefore, the development of management accounting needs to rely on a complete management system, which should closely combine the basis of financial accounting with computer big data.
（2） Shortage of high-quality compound talents
The transformation from financial accounting to management accounting requires not only innovative spirit and reform consciousness, but also high-quality compound talents with strong business ability and professional quality. High quality compound talents are the key to the transformation from financial accounting to management accounting. This kind of compound talents include professional talents with management accounting background and managers who make decisions in enterprises. First of all, from the perspective of basic accounting functions, traditional accounting professionals should have basic accounting and supervision capabilities, and be able to skillfully handle basic bookkeeping, settlement and other work. Management accounting requires professional talents to master not only solid basic accounting theories, but also relevant information technology, and be able to mine, compare, judge and analyze data. For the managers who make the final decision, they should not only have excellent accounting professional quality and data processing skills, but also have a forward-looking innovation awareness and the ability to manage the overall situation, have a deep understanding of the enterprise's management accounting concept, and can also make decisions conducive to the development of the enterprise according to the data processing results. Only when these two kinds of high-quality compound talents work together, the transformation of enterprise management accounting can really play a role. Nowadays, the managers in most enterprises are short-sighted and fail to realize the importance of professionals to the transformation of financial accounting, and the employees in the financial accounting department do not like managers to intervene in the financial management of the enterprise, resulting in the lack of timeliness, effectiveness and coordination in the communication between managers and the financial Department, blurring the business responsibilities and division of labor of the financial department, and delaying the speed of enterprise transformation, Therefore, managers should change their ideas in time, recognize the development situation of transformation, speed up the training and recruitment of high-quality compound talents, and entrust professional things to professional people.
（3） Low informatization of management accounting data
The transformation from financial accounting to management accounting is also a process of financial digitalization, informatization and intelligence. If enterprises want to use these data for financial analysis, they must build a financial data platform or system. On this platform, management accounting professionals can give full play to the advantages of big data integration resources, and integrate the external disclosure data, operation analysis data, performance appraisal data and budget data in financial management. However, at present, many domestic enterprises have not established such big data platforms, which makes the relevant financial data information unable to be effectively integrated, and managers are unable to make decisions based on the data analysis results.
In addition, for enterprises that have established a big data system platform, ensuring the security of data in transmission and storage is also a big challenge. On the one hand, the volume and calculation of big data are huge, which requires that the enterprise's storage devices should be large enough to ensure the integrity and timeliness of data preservation; On the other hand, the enterprise's financial information will face the risk of information leakage in the transmission process, which puts forward higher requirements for the security of the data platform. Enterprises should not only strengthen the construction of the platform, but also pay attention to the maintenance of the data system at ordinary times to ensure the security of transmission and storage.
3、 Strategies for the transformation from financial accounting to management accounting
（1） Change the traditional financial accounting concept
The transformation from financial accounting to management accounting requires management accountants to have a forward-looking vision and a sense of big data application. First of all, enterprises should formulate a sound management accounting system, scientifically divide the current management accounting system, define the specific work functions of management accountants, use the system to guide and restrict the daily accounting treatment of accountants, and make it clear that new management accountants should not only have basic accounting ability, but also strengthen the management of cost control, data analysis, performance appraisal, etc., so as to form a scientific and systematic workflow. Secondly, improve the management accountants' understanding and application awareness of big data, and prepare for processing massive data. Finally, the application of big data technology frees the financial accounting practitioners from the tedious financial accounting, which does not mean that financial intelligence will eventually ban the financial practitioners, but puts forward higher requirements for the financial practitioners, which increases the work difficulty of the accountants. The financial personnel should complete the work that artificial intelligence and big data cannot replace the human brain. The application of big data in accounting is the general trend. Using big data, we can improve the timeliness and effectiveness of data analysis and provide data support for enterprise risk management and decision-making deployment. As accountants, we should look at it with an inclusive attitude and a scientific perspective, identify ourselves and change our ideas.
（2） Improve the professional quality of Management Accountants
On the one hand, it is necessary to improve the professional quality of management decision-makers, improve their ability to analyze financial data and their sensitivity to data, so as to quickly find out the shortcomings and existing risks of enterprise development in the process of data analysis, and formulate complete financial strategic decisions and risk disposal plans; On the other hand, we should improve the professional ability of accountants. First, enterprises can regularly organize targeted training courses, including ideological and moral education, big data processing, accounting business operation process, etc., to improve the risk prevention and control awareness and practical operation ability of accountants. Secondly, we should build a perfect reward and punishment mechanism, refine the performance assessment indicators of accounting and financial personnel, and link the working attitude, working ability and work results of accounting personnel with their salaries, job titles and welfare benefits, so as to encourage accounting personnel to strive for excellence, realize the transformation from financial accounting to management accounting as soon as possible, and adapt to the new management accounting work mode. Finally, implement the accounting post rotation system, regularly exchange the posts of enterprise accounting personnel, and timely adjust their posts according to the professional expertise, work experience and external environment of new and old employees, which is conducive to realizing multi post training, stimulating the enthusiasm and enthusiasm of accounting personnel, and promoting the all-round development of accounting personnel.
（3） Increase support for information technology
First, increasing support for information technology and establishing a standardized data platform are the basis for enterprises to realize accounting transformation. Enterprises should provide sufficient technical, financial and talent support, establish a multi-dimensional and multi-level accounting system, and systematize the acquisition, processing and analysis of accounting data. With the help of the information platform, management accounting can obtain more comprehensive data, conduct more detailed processing, establish a decision-making scheme for decision makers that is more consistent with the future development of the enterprise, reduce the business risk and maximize the value of the enterprise.
Second, strengthen the security of management accounting information to ensure the security of data information. The improvement of data collection and analysis efficiency has also brought about the risk of network virus intrusion and data information leakage. On the one hand, enterprises should do a good job in data protection and management at ordinary times, conduct regular and irregular special security inspections on data information, carry out hierarchical protection according to the confidentiality level of data, and strictly implement security standards during the operation of data at ordinary times; On the other hand, enterprises should strengthen data confidentiality training for employees, add some data protection courses, and strengthen employees' awareness of data protection.
Third, strengthen the ability of financial data processing and analysis, and establish a complete financial data system. The transformation from financial accounting to management accounting requires the financial department of an enterprise to improve the ability of data analysis and integration on the basis of providing original financial data, so as to provide effective data support for enterprise financial decision-making. The internal construction of an enterprise should first establish a management framework system based on data collection, clarify the scope of data collection, sort out the internal financial data of the enterprise, and strengthen the importance of data collection and management.
Secondly, strengthen the construction of database management and improve the ways and means of enterprise management and storage of financial data; The scale of the database should change with the change direction of the enterprise scale. The enterprise should provide it with sufficient database construction funds, and the financial department should provide it with correct original data. The database should integrate, analyze and compare the data to provide the decision-makers with the analyzed data, so that they can make optimal decisions, realize information exchange and sharing, and optimize resource allocation. Finally, improve the data analysis and processing ability of financial personnel, and improve the data processing and analysis ability of financial personnel through professional training, so that they can identify the risks existing in the operation of enterprises in the process of data processing, and grasp the opportunities and challenges of enterprise development.
epilogue
To sum up, in the context of big data, the transformation of enterprises from financial accounting to management accounting is the general trend. The sustainable development and informatization process of enterprises require enterprises to accelerate the transformation. At the same time, the differences in cost accounting methods, theoretical content and theoretical concepts also accelerate the pace of integration of the two. The enterprise should directly look at the problems existing in the transformation process. The management should increase communication and coordination with the financial department, start with changing ideas, look at the transformation from financial accounting to management accounting from the perspective of long-term development, train more and more professional management accountants, increase support for information technology, give full play to the advantages of management accounting, and help the enterprise create greater social benefits and economic value.