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IIABSTRACTWiththearrivalofthebigdatainformationera,thedevelopmentmodelofourenterpriseshasalsochanged.Underthebackgroundof"internetplus",thecollectionmodeofdataandinformationhaschangedandthechannelshavebeencontinuouslyexpanded.Ifenterpriseswanttogainafootholdinthecompetitivemarket,theyneedtocontinuouslyimprovetheircomprehensivestrengthandvalue,changetheinternalfinancialmanagementmodeofenterprises,makethetraditionalenterprisefinancialaccountingdevelopinthedirectionofmanagementaccounting,andexpandthechannelsforenterprisestoharvestdataandinformation.Thisarticlemainlydiscussesthecontentofthetransformationfromfinancialaccountingtomanagementaccountingunderthebackgroundof"internetplus".Itcomprehensivelyusesthemethodsofliteraturereviewandsystematicresearchtoanalyzethefunctionsanddifferencesbetweenfinancialaccountingandmanagementaccounting.ThenittakesZhejiangYilidaFanCompanyasaspecificcasetostudyandfindthecost,budgetandotherproblemsexistingintheoriginalfinancialaccountingmodeofZhejiangYilidaFanCompany.Combinedwiththeactualsituationofthecompany,itputsforwardthespecificschemeofthetransformationfromfinancialaccountingtomanagementaccounting.Keywords:"Internetplus",Financialaccounting,Managementaccounting目III录摘要.............................................................................................................................IABSTRACT......................................................................................................................II1绪论..........................................................................................................................11.1研究背景.......................................................................................................11.2研究意义.......................................................................................................11.3国内外研究文献...........................................................................................21.4研究方法内容及框架....................................................................................31.4.1研究方法及内容.................................................................................31.4.2研究框架............................................................................................31.5创新与不足...................................................................................................42理论基础及相关概念..............................................................................................62.1“互联网+”的概述.....................................................................................62.1.1“互联网+”的含义...........................................................................62.1.2“互联网+”的特点..................
