随着云计算和大数据技术的迅猛发展,集中化的财务共享服务得到快速建立和扩展,对于大多数集团化的企业来说,分部财务管理模式需要转型,会计人员的工作职能和重心也发生了转移,必须从传统的财务会计转变为管理会计。本文将对集中化后分部财务管理面临的问题进行分析,探讨在新的形势下,集团分部会计职能创新与实现路径,以期为促进企业经济转型升级和发展提供有价值的参考。 With the rapid development of cloud computing and big data technologies, the centralized financial sharing service has been rapidly established and expanded. For most of the conglomerates, the sub-division financial management mode needs to be transformed. The accounting staff’s job function and center of gravity The shift took place and had to shift from traditional financial accounting to management accounting. This article will analyze the problems faced by the centralized financial management after the division to explore the innovation and realization of the accounting department of the group under the new situation, with a view to providing valuable reference for the promotion of economic restructuring and upgrading.