Author(s)

Suzhen Fan

Corresponding Author

Suzhen Fan

Abstract

On June 24, 2019, the release of the Mobile Internet Blue Book showed the extensive influence of China's mobile Internet in the economy and society. The convenient, fast and efficient mobile Internet has also brought about tremendous changes in the development mode, production and management of enterprises. The business environment of Chinese enterprises is undergoing profound changes, and the economic foundation of the society has a new turning point. As a superstructure, accounting law and accounting system are facing various new challenges in the new economy and new business situation. How to reform accounting theory, innovate accounting thinking, and break the new economy to form a financial accounting dilemma is a new topic that the accounting profession is urgently studying.

Keywords

Mobile Internet; financial accounting; innovative thinking