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。本文以“互联网+”为时代背景，对管理会计的现状进行分析研究，同时探讨其为管理会计带来的优势与风险，进而给出该社会环境下管理会计的应对策略，以及我国管理会计的发展前景。关键词：“互联网+”；管理会计；大数据 AbstractThe application of the rapid development of information technology Internet plus "era, break the limits of time and space, with the outside of the enterprise more closely, a lot of information open through the network, the new characteristics of management accounting information is pluralistic, comprehensive, flexibility. The traditional management accounting concept, narrow perspective and methods backward, unable to adapt to the characteristics of "Internet plus" era, has certain limitations in the practice of management accounting, which requires the traditional management accounting must reform and innovation. Based on the "Internet plus" as the background, analysis of the status quo of management accounting, and to explore the advantages and risk of the management accounting for the coping strategies and give the social environment of management accounting, management accounting in China and prospects for development.Key words: "Internet plus"; management accounting data; 目 录前 言 .................................................... 5 一、“互联网 +” 时代下管理会计的机遇分析 ................... 6 ( 一 )“ 互联网 +” 提升了管理会计的信息交互速度 ..................... 6 （二）“互联网 +” 促进了企业与政府信息互联互通 ................... 6 （三）“互联网 +” 打破了管理会计服务的...
