在计算机技术领域，Ray Kurzweil发明了“奇点”的概念，这个概念时下正热。实际上，财会领域也存在“奇点”，财政部《关于全面推进管理会计体系建设的指导意见》的发布，标志着这个“奇点”将来临。

面对“奇点”的来临，我们是否做好足够的准备？我们的管理会计体系如何更加完善？中国企业在管理会计建设过程形成了哪些典型案例？CFO（总会计师）应该如何更好地参与管理会计体系建设？本期文章为您精彩解读！

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