互联网时代下的管理会计创新问题研究摘 要 互联网时代下信息技术飞速发展应用广泛，打破了时间和空间的限制，企业与外部的联系更加紧密，大量信息通过网络实现开放，管理会计信息具有多元性、全面性、灵活性的新特点。传统管理会计观念陈旧、视野狭窄、方法落后，无法适应互联网时代的特征，在管理会计实践中具有一定的局限性，这就要求传统管理会计必须改革和创新。本文通过对互联网时代下管理会计的现状分析，并对互联网时代带给管理会计的问题进行深入探讨，提出了互联网时代背景下管理会计的完善对策，以期为互联网时代我国管理会计的发展提供帮助。关键词 互联网；管理会计；大数据Research on Management Accounting Innovation in the Internet EraAbstract In the Internet era, the rapid development of information technology is widely used, breaking the limitation of time and space, the connection between enterprises and the outside is more close, and the large amount of information is open through the network, and the management accounting information has the new features of diversified, comprehensive, and flexible. The traditional management accounting has obsolete concept, narrow field of view, lagging method, can not adapt to the characteristics of the Internet era, it has some limitations in management accounting practice, which requires traditional management accounting must change and innovation. this paper discusses the opportunities and challenges of management accounting in the era of Internet, and puts forward the countermeasures of management accounting under the background of Internet, to help the development of Chinese management accounting in the Internet era.Keywords Internet；management accounting；big data前 言大数据、云计算、电子商务等先进的互联网技术使企业管理会计工作日趋网络化、多维化，管理会计的技术和职能都得到了创新和提升，企业与外部环境的信息交换更加方便，促进了企业的发展。但同时，时代的快速发展造成了管理会计的理论和法律建设的落后，金融业...
