Research on the Transition from Ginancial Accounting to Management Accounting in the Era of Artificial Intelligence

In the era of artificial intelligence, relying on the continuous and rapid development of big data technology can not only effectively promote the transformation of financial accounting to management accounting, but also can better play the core role of management accounting and further promote corporate strategic goals. achieve. Therefore, it is necessary for us to effectively adopt efficient information technology methods to actively and effectively promote the transformation of financial accounting to management accounting. This is conducive to better exerting the core efficiency of management accounting and further guiding the development and practice of enterprises.


Introduction
With the advent of the artificial intelligence era, the intelligent development of the financial industry is an inevitable trend in the future. The competition among enterprises is becoming more and more fierce. Enterprises should pay more attention to refined management and put forward higher requirements for the development of accounting work. Financial accountants must not only prepare financial reports, but also deliver accurate financial information to the outside world. After systematic analysis of a large amount of information and data, we found out the loopholes in it and put forward effective solutions. Therefore, it has become an inevitable development trend that enterprises need to thoroughly and comprehensively promote the transformation and development of financial accounting in the direction of management accounting. In the course of practice, companies must actively build a complete financial management information system. At the same time, enterprises should also effectively realize the transformation and development of financial accounting to management accounting, maximize the effectiveness of management accounting application, and better enhance their own development competitiveness [1].

The Practical Significance of the Transition from Financial Accounting to Management Accounting in the Era of Artificial Intelligence
In the context of the artificial intelligence era, if companies want to achieve rapid development and continuously optimize their own development competitiveness, they must focus on the transformation and reform of financial accounting to management accounting. In-depth promotion of the transition from financial accounting to management accounting and maximizing the core effectiveness of management accounting is not only related to the internal development quality of the enterprise, but also related to the long-term sustainable development of the enterprise. Based on this, in the course of practice, companies should accurately grasp the key significance of the transition from financial accounting to management accounting, and do a good job in the transition of management accounting.

Meet the Needs of Accounting Development
In the context of artificial intelligence era, information data is a very important resource. In order to effectively optimize the overall application effectiveness of information and data, and to better meet the needs of accounting development, it is necessary for enterprises to promote the transformation and transformation of financial accounting to management accounting. In the practice of financial management, relying on the means of information technology can realize the aggregation and analysis of a large amount of data, which can realize the scientific and rapid processing of massive accounting content. It can be said that information data has become an important development resource and key content. If the company does not pay attention to the efficient application of information and data, it will not only be difficult to improve the management level of financial accounting, but also difficult to consolidate its own financial management work in depth and comprehensively. Based on this, in the course of practice, companies must focus on the use of information technology to achieve transformation and development, and better integrate financial management and business management. This can maximize the development competitiveness of the enterprise.

Conducive to Business Decision-making
In the era of artificial intelligence, relying on management accounting, companies can not only achieve the long-term development of their own business, but also be able to apply extensive information and data more accurately and comprehensively. All of these can guarantee the scientificity and standardization of business decisionmaking as a whole. It can be said that compared to financial accounting, the application of management accounting has a very prominent practical effect. This is mainly because the content of management accounting is very extensive and diversified. Through the integration and analysis of detailed information and data, it can not only provide a solid basis for the business decisionmaking of the enterprise, but also provide a key carrier for the strategic development of the enterprise. Especially in the context of the era of artificial intelligence, companies can use information methods to achieve efficient integration of information and data and comprehensive screening in the process of development and decisionmaking, and then serve their own business decisions [2].

Reduced the Difficulty of Financial Management
It is undeniable that in the traditional financial management practice, relying on the development model of financial accounting, the financial management of enterprises is generally more difficult. In order to further consolidate the level of financial management, companies must invest a lot of time and energy, and may also need to invest a lot of labor. But in fact, the market environment faced by enterprises is rapidly changing. If the company still uses the traditional financial management model, it will not only be difficult to ensure its own development effectiveness, but it is also not conducive to optimizing the internal management level of the company. In view of this, under the background of the artificial intelligence era, it is necessary for companies to apply information technology effectively and efficiently to maximize their own financial management effectiveness. This is conducive to better reducing the difficulty of financial management, and constantly avoiding financial management risks. Especially in the process of financial management, enterprises should play to the value and role of data to provide a solid basis for their own development decisions. This will also help companies continue to optimize their financial management.
Under the background of artificial intelligence era, if enterprises want to realize the transformation and development from financial accounting to management accounting, they should effectively grasp the application characteristics of management accounting. The effective establishment of a comprehensive management accounting system can guarantee the overall application level of management accounting to the greatest extent. Taking China National Nuclear Corporation as an example, the company accurately grasped the pulse of the development of the times and effectively and effectively built a complete management accounting system, especially a comprehensive budget management system. These have not only promoted the company's healthy and orderly development to a large extent, but also made the company's costs gradually reduced. In the application of management accounting mode, comprehensive budget management is a very core and critical content. The management accounting practice of China National Nuclear Corporation has effectively promoted the realization of the group's strategic goals. In recent years, as the group company promotes the application of management accounting, the company's operating performance has continued to hit a record high, and it has been awarded the A-level of the central enterprise operating performance assessment for 16 consecutive years and five terms. From 2015 to 2019, the average annual growth of the group's revenue and profit reached 17.3% and 12.2%, respectively. In August 2020, it entered the world's top 500 companies one year earlier than planned. The unit costs of the Group's main products, natural uranium, separation power, and nuclear power, have continued to drop significantly. Management accounting work has been achieved in the group company's "13th Five-Year Plan" strategic goals, especially in improving quality and efficiency, ensuring growth, technological innovation to enhance core competitiveness, low-cost financing and capital protection, reducing leverage and debt, cost and two-financial control Played an important role in the work. In the context of the artificial intelligence era, the company is actively building a financial management information system, which greatly facilitates the application of management accounting models. Moreover, this also ensures that the management accounting work has been continuously and comprehensively developed and promoted.

Analysis of the Difference and Connection between Financial Accounting and Management Accounting
Under the background of artificial intelligence era, relying on information technology means, enterprises can better optimize financial management. In order to better promote the scientific development of financial management, it is necessary for enterprises to thoroughly and comprehensively grasp the difference and connection between financial accounting and management accounting, further consolidate financial work, and further enhance the development competitiveness of the enterprise and the overall development effect. It can be said that there are significant differences between financial accounting and management accounting, but at the same time they also have extensive connections. In the course of practice, it is necessary for companies to fully grasp the similarities and differences between management accounting and financial accounting, and then better realize the transition from financial accounting to management accounting.

The Connection Between Financial Accounting and Management Accounting The difference between financial accounting and management accounting
It is undeniable that in the process of continuous and rapid development of enterprises, financial accounting and management accounting are closely related. In order to thoroughly and comprehensively do a good job in the operation and development of the enterprise, and to effectively and effectively improve the overall development level of the enterprise, the enterprise must accurately and comprehensively grasp the connection between financial accounting and management accounting. Although on the surface, there are very significant differences between the two. But in fact, the correlation between financial accounting and management accounting may be closer. In the course of practice, they can all meet the actual needs of business development, and can also provide a solid basis for the financial management of the business, and they can also guarantee the effectiveness of the business to a large extent. At the same time, in management practice, whether it is financial accounting or management accounting, their management objects are corporate funds. But compared to financial accounting, the overall application of management accounting may be more effective, and the role of management accounting in promoting the development of business operations may be more obvious.

The Difference Between Financial Accounting and Management Accounting
In the course of practice, in order to better optimize the effectiveness of financial management, and to make better use of financial information data, it is necessary for enterprises to thoroughly and comprehensively promote the transformation and development of financial accounting to management accounting, and to consolidate financial management to the greatest extent Effectiveness. Management accounting is an inevitable choice for the development of enterprises, especially in the era of artificial intelligence, enterprises can use information technology to realize the scientific and extensive application of management accounting models. In the course of practice, there is a significant difference between financial accounting and management accounting, which is manifested in the following aspects. Firstly, the two management focuses are different. For example, financial accounting may use financial analysis reports and other methods to clearly indicate the business development behavior of the enterprise, and disclose the financial report information of the enterprise in an effort to provide investors with the necessary reference. Management accounting is more of an internal perspective, which serves to optimize the internal management of enterprises [3]. Secondly, the management objects of the two are different. In the process of applying financial accounting, enterprises use it to accurately grasp the course of enterprise development. Especially in the past experience of enterprise development, the enterprise will conduct accurate and comprehensive research and analysis on the transactions that have occurred, and then draw the correct conclusion. Although it can also play a certain role in revealing, the effect is not obvious. Management accounting is more about predicting the future development trend, more about clarifying the future development path, and using this to provide a solid foundation for the strategic development of the company, and effectively guarantee the overall development effectiveness of the company. Thirdly, the principles or standards applied are different. Financial accounting work must strictly implement the "Enterprise Accounting Standards" and the industry's unified accounting system, while management accounting is not restricted by it and has a relatively free form. Fourth, the requirements for accounting personnel are different. Financial accounting is a relatively traditional management mode, and it has relatively low requirements for accounting personnel. In the course of practice, the accounting personnel of the enterprise only need to master the corresponding operating methods or clarify the relevant laws and regulations to realize scientific and efficient financial management. But as a brand-new development model, management accounting has relatively complex and comprehensive requirements for accountants. It not only requires accountants to have strong professional knowledge, but also requires accountants to have a solid ability to better serve the business decision-making of the enterprise, and to reveal the risks that exist in the development of the enterprise in a timely manner.

The Transition Path from Financial Accounting to Management Accounting under the Background of Srtificial Intelligence Era
In the context of the artificial intelligence era, information technology has become an important indicator of the development of enterprises. In order to further optimize the development effect of the enterprise, and to better protect the development level of the enterprise, the enterprise must fully and comprehensively combine its own operating characteristics to effectively promote the transformation of financial accounting to management accounting. In the specific practice process, companies should accurately adopt the following transformation and development paths to ensure that the management accounting model is truly implemented.

Establish A New Management Accounting Concept
Under the background of the era of artificial intelligence, in the application and practice of the management accounting model, companies should not only focus on the extension and expansion of thinking and concepts, but also focus on effective changes from the level of thinking and awareness, so as to better guide work practice. At this stage, the application trend of management accounting is very clear. However, because the development process of management accounting in China is relatively short, and the relevant management experience is also insufficient, this will inevitably restrict the scientific and efficient application and implementation of management accounting. In view of this, companies should use Internet technology and fully integrate their own development practices to effectively build a complete management accounting system. Enterprises need to fully clarify and refine the application standards and procedures of management accounting to form a management accounting system that meets their own development characteristics. At the same time, in the process of transformation practice, companies should also focus on optimizing the thinking and cognition of business managers as a whole. Although management accounting in the era of artificial intelligence is no longer a new thing, for some managers, they still can't get enough of the similarities and differences between financial accounting and management accounting. They still use a relatively traditional and unified approach. This easily restricts the efficient application of management accounting, and it is difficult to promote the scientific development of management accounting. Meanwhile, in the application and practice of the management accounting model, companies should also focus on fully and comprehensively integrating their own business work, constantly clarifying financial indicators, and efficiently integrating financial indicators with strategic indicators. The professionalism of accounting can provide a firm basis for corporate decision-making and better promote the long-term development of the enterprise [4]. Otherwise, companies should also carry out in-depth and comprehensive publicity and education activities, relying on a systematic training management system, and continuously improve the awareness of relevant personnel on management accounting. This will not only better optimize the implementation and application effects of management accounting, but also help further promote the long-term development of the enterprise.

Comprehensively Promote the Construction of Information Management System
In the era of artificial intelligence, if companies want to achieve rapid financial transformation, they must focus on building a systematic financial management information system and effectively use Internet technology to promote their own development. For one thing, companies should focus on integrating their own development practices, effectively and effectively build a comprehensive information management system, and scientifically apply financial management models. Enterprises should integrate relevant financial management work into the information system to better realize the full mining and scientific application of information and data, and further promote their own sustainable development. For this reason, in the course of practice, enterprises should not only focus on the upgrading of software and hardware, but also the continuous improvement and scientific optimization of the information management system, so as to better improve the overall effectiveness of financial management. For another, with the extensive development of a series of intelligent technologies, in addition to building a complete financial management system, companies must also focus on the practical and effective use of artificial intelligence technology. The so-called artificial intelligence technology refers to the use of intelligent technical means to carry out work innovation and method changes. Artificial intelligence is bound to become a trend in the future. If companies want to better optimize their own business development decisions, they must cleverly apply artificial intelligence technology in the application of management accounting models [5].

Continuously Improve the Information Literacy of Financial Accounting Personnel
Under the background of the artificial intelligence era, to scientifically and comprehensively consolidate financial management, we must focus on optimizing the information literacy of financial accounting personnel as a whole. Management accounting is different from financial accounting. It has very high requirements for accounting personnel. In order to better improve the overall application quality of management accounting, companies must focus on building a team of high-quality accounting talents. In addition, companies must focus on consolidating the professionalism and knowledge structure of accountants, continuously optimizing their thinking and cognition, and constantly ensuring their professional development. In the course of practice, companies should effectively and effectively build a complete training management system, conduct systematic professional knowledge training for accountants, guide them to master solid accounting basic knowledge, and earnestly perform their job duties. In the meantime, companies should continue to build a team of high-quality accounting talents through personnel recruitment, exchanges and learning. Enterprises can appropriately raise the entry threshold of financial accounting personnel and require them as a whole with compound capabilities.

Build A Comprehensive Budget Management System
Under the background of the artificial intelligence era, although enterprises have achieved outstanding results in the process of applying management accounting, there are also major problems and shortcomings. In order to effectively solve this problem, companies should proceed from the height of risk prevention and control, actively build a systematic and scientific comprehensive budget management system, and effectively improve the effectiveness of budget control. For one thing, in the process of applying and constructing a comprehensive budget management system, companies should simultaneously construct a comprehensive risk management system, and incorporate possible risks into budget management. Enterprises need to feed back risks, reveal risks and prevent risks through comprehensive budget management. For another, companies should also effectively strengthen risk analysis and risk management when applying management accounting. Companies can accurately grasp the development direction of the company and scientifically clarify the development path of the company on the basis of refined risk analysis and integration of research and judgment. This is not only conducive to better promoting the long-term development of the enterprise, but also conducive to further promoting the healthy and continuous progress of the enterprise.

Conclusion
In the era of artificial intelligence, as the key subject of business development, enterprises should fully integrate their own development practices to actively promote the transition from financial accounting to management accounting. In fact, as a scientific development model, management accounting has a wide range of applications. It can not only improve the development effectiveness of the enterprise to a large extent, but also better optimize the overall development level of the enterprise.