Wei, R. and Yao, S., 2020. Transformation from financial accounting to management accounting: a study of the offshore oil enterprises. In: Qiu, Y.; Zhu, H., and Fang, X. (eds.), Current Advancements in Marine and Coastal Research for Technological and Sociological Applications. Journal of Coastal Research, Special Issue No. 107, pp. 9-12. Coconut Creek (Florida), ISSN 0749-0208.

In recent years, information technology has developed rapidly, which leads to the geometric growth of data every year. Therefore, China has entered the era of big data, which will change the traditional financial accounting data of China's offshore oil enterprises. Therefore, China has realized the reform of data collection. With the global shortage of oil and energy, oil prices have risen sharply. Therefore, the profitability of China's offshore oil enterprises will be improved, which will cause the unprecedented attention of the society to the accounting information of offshore oil enterprises. With the economic globalization and the diversification of market competition, the traditional financial accounting management mode can't meet the development and demand of offshore oil enterprises. Therefore, the financial accounting transformation and upgrading of offshore oil enterprises will run through the whole process of supply, production and sales, which will improve the financial transformation of offshore oil enterprises. Under the background of big data, offshore oil enterprises must transform to management accounting. By proposing the transformation plan, we can improve the economic benefits of the enterprise, which will enhance the core competitiveness of the enterprise