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Nowadays, with the popularization of Internet technology, big data and other technologies, the society is gradually moving towards the information age, and enterprises need to deal with financial information more efficiently, and the application of management accounting information has emerged. With the gradual maturity of the application of the financial sharing model and the rapid development of the Chinese market, many enterprises try to establish financial sharing centers to realize the transformation of management accounting informationization. The informatization transformation of management accounting promotes internal communication and decision-making and improves the external competitiveness of enterprises. Through the establishment of financial sharing, optimization and upgrading after establishment are the steps of financial management, organizational management and decision-making management of enterprises.The successful experience of management accounting informatization transformation in Company X reveals that it is crucial to actively establish financial sharing and transform management accounting informatization.
Cheng et al. (Mon,) studied this question.