Research About The Construction Of Management Accounting Information System Based On The Integration Of Business And Finance

With the infiltration of informatization and intelligentialize in all aspects of society and the demand for China's economic transformation and upgrading,the comprehensive promotion of the management accounting system has become the main focus of accounting reform.It is an inevitable path to promote the effective role of management accounting by means of informationization.Therefore,it is inevitable to promote the construction of information systems for management accounting.Firstly,this paper is based on the related theories such as system theory,information theory and cybernetics,and clarifies the connotation,characteristics and functions of the management accounting information system.It also explores the connotation of the integration of business and finance and its relationship with management accounting information system,which provides a theoretical basis for further research.Secondly,through the field research,the paper analyzes the current situation and existing problems of enterprise management accounting information system.Then,the goal of management accounting is taken as the overall goal of the management accounting information system.Based on the principles of strategic orientation,information sharing and security,technological advancement,flexibility and cost-effectiveness,This paper outlined the overall management accounting information system's framework: Following to the idea of information output to information processing and information input backtracking,combining the idea of the integration of business and finance,the financial data's collection point is placed at the front end of the business activities to ensure the accuracy of internal data.In order to balance external "big data" and internal "small data",establishing a unified enterprise-level data center,which provides consolidate data sources for data utilization and processing;Based on the goal of serving enterprise value creation,the management accounting information system is divided into functional modules such as strategic management,comprehensive budget management,investment and financing management,cost management,risk management,performance evaluation management,management accounting report,etc.And they are connected and promote each other.Using business intelligence,data mining and other technologies to apply management accounting information to each module to form a management accounting report that meets the needs of different users,and using visualization technology to present or automatically export it,and it can ensure the real-time,accuracy and personalization of obtaining management accounting reports.Finally,in view of the case of C Group,the application of the current management accounting information system was analyzed in depth through field research and interviews.This paper puts forward some suggestions for its shortcomings of the management accounting information system based on the ideas and overall framework of the management accounting information system constructed.In general,this paper is based on the specific work content of management accounting,which combines strategy,finance and business,the management accounting information system is integrated and integrated,which can assist enterprises to carry out management activities such as strategic leadership,allocation of resources,effective control of risks and costs,optimization of value chains,and performance evaluation.And it also can effectively solve the problems such as the connection between business activities and strategy is disjointed,the connection between business and finance is not close,the feedback of management accounting reports is untimely,the utilization efficiency of data is low etc.It has a positive role in enriching relevant theoretical research and practical operations.