“互联网+”背景下管理会计的创新应用研究 摘 要近年来“互联网与传统商业模式相结合形成了现在的 互联网+”。互联网发展迅速，要将传统的管理会计的基本理论与其结合，就需要对管理会计和互联网都充分了解掌握，利用互联网的优势，结合良好的管理会计模式，这种全新的互联网体系将成为将来在会计的管理研究领域的核心价值。而现在仍然存在许多问题亟待解决，互联网+时代与传统的管理会计理念存在分歧，本文研究“互联网+”背景下的管理会计的创新。关键词 “互联网+”；管理会计；创新；应用ABSTRACTIn recent years, the combination of Internet and traditional business mode has formed the current "Internet +". With the rapid development of internet, to combine the basic theory of traditional management accounting, it is necessary to fully understand and master both management accounting and internet. Taking advantage of the advantages of Internet and combining with good management accounting model, this new Internet system will become the core value in the field of accounting management research in the future. However, there are still many problems to be solved. There are differences between the Internet + era and traditional management accounting concepts. This paper studies the innovation of management accounting under the background of "Internet +".空 1 行KEY WORDS "Internet +"; management accounting; innovation; application目 录摘 要..............................................................................................................................2引言................................................................................................................................51 互联网背景下管理会计的概述.................................................................................51.1 互联网与管理会计的特征..............................................................................51.2 互联网+管理会计的发展前程...............................................
