“互联网+”背景下管理会计信息系统的建设

本文介绍了“互联网+”背景下建设管理会计信息系统的必要性,并对管理会计信息系统的主要功能进行了简单说明。在此基础上,提出了一套管理会计信息系统的建设方案,针对业财转换子系统、绩效考核子系统、企业报告与数据平台子系统、内部控制子系统、管理会计报告子系统几个方面进行研究,并对该方案的设计要点展开了阐述,同时对其应用效果也进行了说明。

The Construction of Management Accounting Information System under the Background of"Internet+"

This article introduces the necessity of building a management accounting information system under the background of"Internet+",and briefly explains its main functions.On this basis,this paper puts forward a set of construction scheme of management accounting information system,studies the industry fi nance conversion subsystem,performance appraisal subsystem,enterprise report and data platform subsystem,internal control subsystem and management accounting report subsystem,expounds the design points of the scheme,and illustrates its application effect.