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“互联网+”时代背景下管理会计的发展 被引量:26

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摘要 "互联网+"在提升经济质量、提高经济效率、增强创新能力方面展现出了强大的优势。在此背景下,作为经济发展重要的工具,管理会计的改革势在必行。在"互联网+"时代背景下,商业模式的创新、财务管理的转型、管理会计职能的强化、管理会计技术的创新都促进了"互联网+"与管理会计的融合,最终的目标是创造和提升企业价值。
作者 李婷婷
出处 《河南财政税务高等专科学校学报》 2015年第5期12-14,共3页 Journal of Henan College Of Finance & Taxation
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