在計算機技術(shù)領(lǐng)域，Ray Kurzweil發(fā)明了“奇點”的概念，這個概念時下正熱。實際上，財會領(lǐng)域也存在“奇點”，財政部《關(guān)于全面推進管理會計體系建設(shè)的指導意見》的發(fā)布，標志著這個“奇點”將來臨。

面對“奇點”的來臨，我們是否做好足夠的準備？我們的管理會計體系如何更加完善？中國企業(yè)在管理會計建設(shè)過程形成了哪些典型案例？CFO（總會計師）應(yīng)該如何更好地參與管理會計體系建設(shè)？本期文章為您精彩解讀！

The “singularity” is used for discussing artificial intelligence in The Singularity Is Near： When Humans Transcend Biology by Ray Kurzweil. There is a “singularity”， which is near， in the field of accounting， too.

Are you ready for the singularity？ How would you improve your management accounting system？ How many management accounting cases have created by Chinese companies？ Following is an article about these problems.endprint