互联网时代背景下管理会计的发展探析–以TCL科技集团股份有限公司为例

The application of management accounting in the context of theInternet age---An Example of Group Financial Sharing Center SystemABSTRACT:With the rapid development of global economic integration,theconcept of"Internet plus"has gradually become popular among the people.Accordingto the guidance issued by China on the promotion of"Internet plus",it is clear that theaccounting industry will eventually be transformed from financial accounting tomanagement accounting.Finance will play more and more functions in enterprisesand promote better and sustainable development of enterprises.Based on thedevelopment of TCL Group's management accounting under the background ofInternet,this paper explores the development achievements of TCL Group in theprocess of transformation from financial accounting to management accounting withfinancial sharing as an example,analyzes the problems existing in the implementationof group management accounting,and puts forward relevant improvementsuggestions.It is expected to analyze the development and application of managementaccounting in Chinese listed companies through this case.Key words:Internet+;Management accounting:TCL bloc;Financial Sharing