The mechanism of management accounting empowering enterprise value creation in the context of big data
大数据背景下管理会计赋能企业价值创造机制

摘要

在数字经济快速发展、大数据技术深度渗透的背景下，管理会计作为企业价值管理的核心工具，其数字化转型成为赋能企业价值创造的关键路径。本文以大数据背景下管理会计赋能企业价值创造机制为研究对象，采用文献研究与逻辑分析相结合的方法，系统剖析了管理会计赋能企业价值创造的核心逻辑与实现路径。研究重点探讨了数据驱动决策优化与价值发现、业财深度融合与价值链协同、智能精益管控与价值创造赋能三大核心机制，明确了大数据技术在打破信息孤岛、优化资源配置、防控经营风险、提升绩效水平中的关键作用。研究表明，大数据能够推动管理会计从传统核算向价值管理转型，为企业价值创造注入新动能，本文研究可为企业管理会计数字化转型提供理论参考与实践指引。

Abstract

Against the backdrop of the rapid development of the digital economy and the deep penetration of big data technologies, management accounting, as a core tool for enterprise value management, has its digital transformation become a key path to empowering enterprise value creation. This paper takes the mechanism of management accounting empowering enterprise value creation under the context of big data as the research object, adopting a combination of literature research and logical analysis methods, systematically dissecting the core logic and implementation path of management accounting in enabling enterprise value creation. The study focuses on three core mechanisms: data-driven decision optimization and value discovery, deep integration of business and finance and value chain collaboration, and intelligent lean control and value creation empowerment, clarifying the key role of big data technology in breaking information silos, optimizing resource allocation, preventing and controlling operational risks, and improving performance levels. The research shows that big data can drive management accounting to transform from traditional accounting to value management, injecting new momentum into enterprise value creation. This study can provide theoretical reference and practical guidance for the digital transformation of enterprise management accounting.