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近年来,云计算、物联网、大数据等网络科技在不断地发展,“互联网+”已经不仅在消费领域生产,而是逐步扩展延伸到生产制造的领域。企业经营活动的决策性的活动是企业管理会计,由于外部环境的改变,为顺应时代潮流,企业管理会计框架也应该适当改进。因此,本文将从“互联网+”时代的到来对传统企业管理会计的影响和“互联网+”时代企业管理会计框架的设计这两个层面进行阐述。
In recent years, network technologies such as cloud computing, Internet of Things, big data and the like have been continuously developed, and “Internet +” has not only been produced in the field of consumption, but also gradually extended to the field of manufacturing. The decisive activity of enterprise management activities is enterprise management accounting. Due to the change of external environment, in order to conform to the trend of the times, the framework of enterprise management accounting should also be properly improved. Therefore, this article will expound the influence of the “Internet + ” era on the traditional enterprise management accounting and the design of the enterprise management accounting framework in the “Internet + ” era.