I摘 要随着大数据信息时代的到来，我国企业的发展模式 也随之发生转变。在“互联网+”背景下，数据信息的收集模式发生转变，渠道也不断拓展，市场竞争愈加激烈，企业需要不断提升自身的综合实力以及价值，改变企业内部管理模式，改变原有财务会计模式，拓展企业收获数据信息的渠道才能占有一席之地。本文主要就“互联网+”背景下财务会计向管理会计转变的内容进行论述，综合运用文献资料法、系统研究法分析财务会计与管理会计的职能与区别，再以浙江亿利达风机公司为具体案例，研究发现浙江亿利达风机公司原有财务会计模式下存在的成本、预算等问题，结合公司实际情况提出财务会计向管理会计转变的具体方案。关键字：“互联网+”；财务会计；转变；管理会计IIABSTRACTWith the arrival of the big data information era, the development model of our enterprises has also changed. Under the background of "internet plus", the collection mode of data and information has changed and the channels have been continuously expanded. If enterprises want to gain a foothold in the competitive market, they need to continuously improve their comprehensive strength and value, change the internal financial management mode of enterprises, make the traditional enterprise financial accounting develop in the direction of management accounting, and expand the channels for enterprises to harvest data and information. This article mainly discusses the content of the transformation from financial accounting to management accounting under the background of "internet plus". It comprehensively uses the methods of literature review and systematic research to analyze the functions and differences between financial accounting and management accounting. Then it takes Zhejiang Yilida Fan Company as a specific case to study and find the cost, budget and other problems existing in the original financial accounting mode of Zhejiang Yilida Fan Company. Combined with the actual situation...
