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《Journal of Beijing Institute of Graphic Communication》 2018-01
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The Integration of Management Accounting and Financial Accounting Under the Background of Internet

LI Zhehao;LI Xiuping;Xi′an Creation College of Yan′an University;  
In the background of rapid economic development, "Internet plus" has become the development trend of the emerging society,which has rapidly penetrated and developed in all walks of life. It is of great significance to the reform of the accounting profession,which provides a powerful foundation for the integration of management accounting and financial accounting in the era of Internet.This paper points out the influence of Internet on enterprise accounting activities. Starting from the integration of management accounting and financial accounting under the background of Internet,it points out the integration between them from three aspects of data,process and statement in enterprise practice,and looks forward to the development trend of the integration of management accounting and financial accounting under Internet.
【Fund】: “互联网+”背景下会计专业的就业机会(项目编号:YDCXX2017036)
【CateGory Index】: F234.3;F234.4
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