EFFECTIVE IMPLEMENTATION STRATEGY OF MANAGEMENT ACCOUNTING INFORMATIZATION UNDER FINANCIAL SHARING SERVICE

韩金瑞

Absrtact： with the continuous development of social economy， informatization deeply affects people's work and life style. Under the background of financial sharing， it is an inevitable trend for management accounting to realize informatization. Based on this， this paper analyzes the role of Financial Sharing Service in management accounting informatization， and discusses the implementation strategy of management accounting informatization under the background of financial sharing service from strengthening accounting information security， strengthening the application of big data technology， and applying cloud computing in management accounting.

Key words： Financial Sharing Service; management accounting informatization; implementation strategy

1、The role of Financial Sharing Service in management accounting informatization

（1） Accelerating the process of Accounting Informationization

Accounting service is the pillar of supporting social and economic development， and the informatization of management accounting plays an indescribable role in the future development of accounting. All along， financial sharing services are separated from each other. In order to shorten the geographical space distance between the two， and provide efficient， high-quality and comprehensive services for the client and server， we must rely on network communication， computer and other information technology. At the same time， whether it is financial decision-making， management， or business accounting， all need the support of information system. In addition， under the influence of financial sharing services， the financial departments of enterprises continue to introduce financial accounting system， financial reimbursement system， ERP system and financial auxiliary system. These systems cover all kinds of financial business， such as information archiving， fund processing， accounting processing and information collection. It can be seen that financial sharing services accelerate the process of accounting informatization， and promote the simplification， flow and standardization of financial business.

2、Effective implementation strategy of management accounting informatization under Financial Sharing Service

（1） Strengthen accounting information security

In today's all-round development of shared services， enterprises want to implement accounting information， must strengthen the security of accounting information， so as to improve the authenticity and effectiveness of enterprise financial information. To strengthen the security of accounting information， we need to consider the following aspects：

To build a multi-level network comprehensive accounting information system. First of all， based on filtering technology and firewall technology， electronic information technology as the core， the establishment of barrier firewall. In the construction process， a control access system is established in the external network interface and internal network interface of the enterprise. This system can effectively filter the network edge information， hacker attacks and viruses， and prevent illegal access outside the enterprise internal network. Secondly， strengthen the control and management of data. Based on artificial intelligence technology and virus prevention technology， with numerical encryption technology as the core， the data management system is constructed by making full use of the security mechanism and security function of management accounting system. This system is mainly aimed at the problem that financial information is easy to be tampered when it is saved and transmitted. Based on this system， the enterprise puts the financial A / C set in the same server to ensure that the financial accounting data format is consistent all the time. At the same time， the basic financial statements should be automatically generated by setting the accounting process and processing method， so as to complete the business processing and information collection in the process of accounting.

3、Conclusion

To sum up， after the construction of Financial Sharing Center， it has a huge role in promoting the informatization of management accounting. Through the above analysis， it can be concluded that to realize the informatization of management accounting， first of all， we need to use various modern technologies to ensure the security of accounting information; secondly， to realize the informatization of management accounting， we must rely on the support of big data technology and cloud computing technology. The application of the two technologies can make the management accounting work more smoothly。