“互联网+”时代下财务会计与管理会计融合研究

A Study on the Integration of Financial Accounting and Management Accounting in the Era of “Internet+”

"互联网+"时代下,大数据及云计算等信息技术在企业管理中的广泛应用,使得传统会计工作的内容和功效正在不断地发生改变,催生管理会计与财务会计融合。在"互联网+"技术平台下,两者的深度融合可以有效减少数据冗余,制约会计信息失真,降低企业信息成本,充分发挥会计的管理职能,更好地满足会计信息使用者的需求。

In the era of＂Internet＋＂,information technology such as big data and cloud computing is widely used in enterprise management,which makes the content and efficacy of traditional accounting work constantly change so that the integration of financial accounting and management accounting is nurtured.Under the platform of＂Internet＋＂technology,the deep integration of financial accounting and management accounting can effectively reduce data redundancy,restrict the distortion of accounting information,reduce the cost of enterprise information and give full play to the management function of accounting so as to better meet the needs of accounting information users.