物联网经济下的会计信息使用 ——以海尔共赢增值表为例

会计信息是一项重要的公司治理机制。然而,在新经济与新技术的驱动下,传统业态的模式变革对单纯财会信息的治理功能提出了挑战,管理会计信息日益受到社会各界的关注。从物联网经济的特征分析入手,系统阐述物联网技术驱动下企业商业模式变革对会计信息使用的深刻影响,突出了以海尔共赢增值表为代表的管理会计信息载体在物联网经济下企业内部治理实践中的重要作用,并以此为探索或践行物联网业务模式的众多企业提供一定的借鉴与参考。

The Use of Accounting Information in the Internet of Things Economy:Based on Haier's Win-Win Value Added Statement

Accounting information is an important corporate governance mechanism.However,driven by the new economy and new technology,the transformation of the traditional business model has challenged the governance function of pure accounting information,and management accounting information is in creasingly concerned by all sectors of society.Starting from the analysis of the characteristics of the Inter net of Tilings economy,this article systematically illustrates the profound impact of the transformation of business model driven by the Internet of Things technology on the use of accounting information.It high lights the important role of the management accounting information carrier represented by Haier's Win-Win Value Added statement in the internal governance practice of enterprises in the Internet of Things e-conomy,and provides a certain reference for companies exploring or practicing the Internet of Things busi ness model.