管理会计对财会人员综合素养提供了更高要求，尤其体现在专业素养与信息素养

Management accounting provides higher requirements for the comprehensive quality of accountants, especially in the two aspects of professional quality and information quality. However, as far as the current situation is concerned, some companies have low professionalism for accounting personnel, which often can only meet the needs of current financial and accounting work, and it is difficult to adapt to the requirements of management accounting. At the same time, most financial and accounting personnel have low information literacy, and it is difficult to fully apply advanced information technology to do accounting work well in the era of big data, which has seriously hindered the transformation process. Although the era of big data provides a technical foundation for the realization of enterprise management accounting, it also puts forward higher requirements for enterprise information level and technical talents. However, the current reality is that most enterprises do not pay attention to information construction, and their own information level is low, which makes it difficult to fully meet the application requirements of big data technology. At the same time, talents related to big data technology are high-quality talents that are seriously lacking in various enterprises, which makes it difficult for big data technology to provide stable basic support for accounting transformation, which seriously affects the effective development of actual work.

Management accounting provides higher requirements for the comprehensive quality of accounting personnel, especially in professional quality and information literacy. However, currently, some enterprises have a low level of professional competence in financial and accounting personnel, which often only meets the current needs of financial and accounting work and is difficult to adapt to management accounting requirements. At the same time, most financial and accounting personnel have low information literacy, which makes it difficult to fully apply advanced information technology to do accounting work in the era of big data, resulting in serious obstacles to the transformation process. The era of big data provides a technological foundation for the implementation of enterprise management accounting, while also placing higher demands on the information level and technical talents of enterprises. However, the current reality is that most enterprises do not attach importance to information construction work, and their own information level is low, making it difficult to fully meet the application requirements of big data technology. At the same time, talent related to big data technology is a serious shortage of high-quality talents in various enterprises, making it difficult for big data technology to provide stable basic support for accounting transformation, seriously affecting the effective implementation of practical work.

Management accounting provides higher requirements for accountants' comprehensive literacy, especially in two aspects: professional literacy and information literacy. However, at present, some enterprises have a low professional quality of accounting personnel, which can only meet the current financial accounting needs and is difficult to adapt to the management accounting requirements. At the same time, most accountants have low information literacy, and it is difficult to fully apply advanced information technology to do accounting work in the era of big data, which has seriously hindered the transformation process. The era of big data certainly provides a technical foundation for the realization of enterprise management accounting, but also puts forward higher requirements for enterprise information level and technical talents. However, the current reality is that most enterprises do not pay attention to information construction, and their own information level is low, so it is difficult to fully meet the application requirements of big data technology. At the same time, the talents related to big data technology are high-quality talents that are seriously lacking in enterprises, which makes it difficult for big data technology to provide stable basic support for accounting transformation, which seriously affects the effective development of practical work.