Author(s)

Yiwen Lu

Corresponding Author

Yiwen Lu

Abstract

Under the market-oriented characteristics of the new normal economy, the construction of management accounting is able to improve the initiative and enthusiasm of the enterprise application and innovative management accounting. The framework structure of management accounting helps to promote the optimization of enterprise management and the innovation of the system, and also provides support and help for the construction of management accounting theory and method system with Chinese characteristics. Based on the author's learning and practical experience, this paper firstly analyzes the basic concept of "Internet Plus", and then discusses the innovative practice of management accounting in the "Internet Plus" environment. Finally, the paper raises the framework of enterprise management accounting in the era of" Internet Plus".

Keywords

“Internet Plus”, Enterprise, Management Accounting, Framework Design