互联网时代背景下管理会计的应用---以TCL 集团财务共享中心体系为例摘 要：随着全球经济一体化的快速发展，“互联网+”的概念渐渐深入人心。在根据我国发布的《关于积极推进“互联网+”行动的指导意见》明确指出会计行业也终将由财务会计转型为管理会计，财务在企业中将发挥更多更大的职能，促进企业更好的可持续发展。本文通过 TCL 集团在互联网的时代背景下集团的管理会计发展情况，探究 TCL 集团在互联网背景下以财务共享为例由财务会计向管理会计转型过程中的发展成果，并分析集团管理会计运实施过程中存在的问题，提出相关的改善意见。期望通过该案例深入分析管理会计在我国上市公司中的发展应用。关键字：互联网+；管理会计；TCL 集团；财务共享The application of management accounting in the context of the Internet age--- An Example of Group Financial Sharing Center SystemABSTRACT: With the rapid development of global economic integration, the concept of "Internet plus" has gradually become popular among the people. According to the guidance issued by China on the promotion of "Internet plus", it is clear that the accounting industry will eventually be transformed from financial accounting to management accounting. Finance will play more and more functions in enterprises and promote better and sustainable development of enterprises. Based on the development of TCL Group's management accounting under the background of Internet, this paper explores the development achievements of TCL Group in the process of transformation from financial accounting to management accounting with financial sharing as an example, analyzes the problems existing in the implementation of group management accounting, and puts forward relevant improvement suggestions. It is expected to analyze the development and application of management accounting in Chinese listed companies through this case.Key words: Internet +; Management accounting; TCL bloc; Financial Sha...
