Thoughts on the Transformation from Financial Accounting to Management Accounting under the Background of Big Data

With the rapid development of information technology, people put forward new requirements for the transformation of financial accounting and management accounting functions. In order to better reflect the work flow of financial accounting and management accounting, it is necessary to carry out the function transformation of the two to guide the realization of accounting management. From the perspective of big data, this paper investigates the transformation ideas and practices of financial accounting to management accounting, in order to provide guidance for financial accounting transformation and financial accounting transformation under the background of big data.