【编者按】“工欲善其事,必先利其器”。在信息时代,企业有效开展管理会计工作必然要打造信息化利器。信息化是支持管理会计理念与方法落地、支撑管理会计功能发挥和价值实现的重要手段和推动力量。浙江正泰电器股份有限公司(以下简称正泰电器)在管理会计推进过程中始终坚持与信息化管理工具相结合,走出了一条有鲜明特色的管理会计信息化之路:基于业 [Editor’s note] “Workers want good things, must first sharpen”. In the information age, the effective management of accounting firms must create information technology weapon. Informationization is an important means and driving force for supporting the implementation of management accounting concepts and methods, supporting management accounting functions and realizing value. Zhejiang Chint Electric Co., Ltd. (hereinafter referred to as Chint Electric) in the process of management accounting advancing with the information management tools always adhere to the combination of a distinctive characteristics of management accounting information of the road: based on the industry