近年来,管理会计的概念越来越热,信息化平台、数据云处理逐渐普及,大量财务代账公司涌现,网络上纷纷转载300万“会计持证人员”过剩。传统会计真的被剩下了吗?新形势下财务人员将何去何从?本文从管理会计与传统会计的关系,和财务人员应该如何把握方向两个方面探讨了这个问题。 In recent years, the concept of management accounting is getting hotter. Information platform and data cloud are gradually popularized. A large number of financial subsidiaries are emerging. There are over 300 million “accounting certified personnel” surplus on the network. Is it really left over from traditional accounting? Where will financial officers go in the new situation? This article explores this issue from two aspects: the relationship between management accounting and traditional accounting, and how financial officers should grasp the direction.