伴随着互联网时代的到来,我国宏观经济呈现出“新常态”的特征。在传统产业结构调整、创新成为导向的大环境下,财务管理改革势在必行。为了更好地发挥财务会计的作用,本文首先阐述经济新常态的涵义,并从各方面具体论证了财务会计面临的环境变化,进而指出财务会计的现状和存在的问题,以及影响因素。最后,根据上述研究结论,为经济新常态下财务会计的改革与发展提出相关解决途径。 With the advent of the Internet era, the macroeconomy of our country shows the characteristics of “a new normal”. In the traditional industrial restructuring, innovation has become a guiding environment, financial management reform is imperative. In order to give full play to the role of financial accounting, this paper first expounds the meaning of the new normalcy of the economy, and concretely demonstrates the environmental changes that financial accounting faces from various aspects, and then points out the status quo and existing problems of financial accounting and the influencing factors. Finally, according to the conclusions of the above research, we put forward the corresponding solutions for the reform and development of financial accounting under the new economic normal.