摘要管理会计工具是服务于企业内部管理的管理手段和方式。管理会计工具包含预算管理系统、平衡积分卡、经济增加值、战略成本管理以及生命周期成本管理。由于 2015 年确立了“互联网+”的宏观战略，这也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，本文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。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发展形势，并提出管理会计工具在企业应用方面的建议，为企业内部管理改进提供理论借鉴。关键词：互联网+；管理会计；管理会计工具AbstractManagement accounting tools are the management tools and methods to serve the internal management of enterprises. Management accounting tools include budget management system, balanced scorecard, economic value added, strategic cost management and life cycle cost management. Since 2015 to establish a "strategic Internet plus", this also indicates that China has entered the "Internet + era", "Internet + innovation" as the trend of economic and social development, has begun manufacturing by consumption to production extension development, but also to bring new opportunities for the innovation and development of the accounting profession hitherto unknown the. Based on the background of this era, this paper discusses the innovation and development of management accounting tools in the era of "Internet +" with the development of management accounting tools and their own characteristics. 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, a...
