“互联网+”时代管理会计工具的创新研究  

Innovation Research of Management Accounting Tools in the Era of “Internet+”

作　　者：李红梅[1] 姚云霞[1] 鲍勇[1] 谢梅花[1] 章银平[1] 云坡[1] 张洁[1] LI Hongmei YAO Yunxia BAO Yong XIE Meihua ZHANG Yinping YUN Po ZHANG Jie(Dawei Accounting School, Anhui Finance and Trade Vocational College, Hefei 230000, Chin)

机构地区：[1]安徽财贸职业学院大位会计学院,安徽合肥230000

出　　处：《淮海工学院学报（人文社会科学版）》2016年第9期83-85,共3页Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)

基　　金：安徽省教育厅人文社会科学研究重大项目(SK2016SD05);安徽省高校省级教学质量与教学改革工程项目(2013jxtd061)

摘　　要：2015年《关于积极推进"互联网+"行动的指导意见》的颁布,标志着我国已全面进入"互联网+"时代,"互联网+"作为经济社会的创新发展趋势,已经开始由消费领域向生产制造领域延伸发展,同时也给会计行业的变革与发展带来前所未有的新机遇。基于这样的时代背景,结合管理会计工具的发展现状及其自身的特点,探讨了"互联网+"时代管理会计工具的创新与发展。The release of Guidance of Actively Promoting ＂Internet ＋＂ Action of 2015 marked that our country has full access to the era of ＂Internet ＋＂. As the innovation of the economic and social development trend, ＂Internet ＋＂ has begun to extend from consumption to production area, and also brings to the reform and development of accounting profession unprecedented new opportunities. Based on this background, combined with the development status and characteristics of management accounting tool, this paper discusses the innovation and development of the era of ＂Internet ＋＂.

关 键 词：“互联网+”时代 管理会计 会计工具 

分 类 号：F275[经济管理—企业管理]