Author(s)

Yan Hou

Corresponding Author

Yan Hou

Abstract

The deep development of big data era makes the financial accounting type with information technology as the core transform and merge into management accounting. Under the influence of the international environment, domestic enterprises are facing unprecedented opportunities and challenges under the "orderly development of the "Belt and Road" development strategy. Under the influence of the international environment, how to realize the sustainable development of enterprises in the new situation and enhance the competitive position of enterprises in the international market have put forward new requirements for the management mode of internal financial accounting in enterprises. In view of the current situation and problems of enterprise financial accounting development, this paper puts forward targeted transformation strategies and innovative paths.

Keywords

Financial accounting, management accounting, transformation strategy, innovation path