摘 要本文结合管理会计工具的进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进展。本文选取了海尔集团、京东集团作为“互联网+”背景下管理会计工具应用的案例，通过分析揭示当前管理会计所面临的新进展形势，并提出管理会计工具在企业应用方面的建议，本文所提出的相关建议是结合现代管理进展趋势为企业内部管理改进提供理论借鉴，本文的创新点在于对“互联网+”时代背景下管理会计工具应用新趋势的分析。关键词：互联网+；管理会计；管理会计工具AbstractIn this paper, with the development of management accounting tools and its own characteristics, the paper discusses the innovation and development of the "Internet +" management accounting tools. This paper selects the Haier group, Jingdong group as "management accounting tools application Internet plus" under the background of the case, through analyzing the current development situation of new management accounting faces, and puts forward some suggestions of management accounting tools in the enterprise application, relevant suggestions presented in this paper is to provide theoretical reference for the improvement of the internal management of enterprises with the development of the trend of modern management, the innovation of this paper lies in the analysis of the new trend of management accounting tools application Internet plus "background.Keywords: Internet plus; management accounting; management accounting tools目 录一、引言....................................................................................................................1二、文献综述..............................................................................................................1三、管理会计相关理论概述...........................................................................................2（一）“互联网+”的概念界定................................................................................2（二）管...
