本文選題：大會計 + 業(yè)財一體化��； 參考：《財會月刊》2017年31期

【摘要】：在國家鼓勵管理會計發(fā)展的大前提下,互聯(lián)網(wǎng)技術(shù)的發(fā)展進一步推動了企業(yè)會計的全面革新。以無形資產(chǎn)為例,在以"三流合一"為指導思想的基礎(chǔ)上,對于業(yè)財一體化的無形資產(chǎn)投資活動進行分析,主要從財務(wù)會計、管理會計以及業(yè)財一體化管控平臺三個方面分析其應(yīng)用價值,并基于此構(gòu)建無形資產(chǎn)投資活動大會計模型,以期為企業(yè)無形資產(chǎn)的管理提供理論基礎(chǔ)。
[Abstract]:Under the premise that the state encourages the development of management accounting, the development of Internet technology has further promoted the overall innovation of enterprise accounting.Taking intangible assets as an example, on the basis of the guiding ideology of "integration of three flows", this paper analyzes the investment activities of intangible assets in the integration of industry and finance, mainly from the perspective of financial accounting,This paper analyzes the application value of management accounting and integrated management and control platform of industry and finance, and constructs a large accounting model of intangible assets investment activities based on this, in order to provide a theoretical basis for the management of intangible assets of enterprises.
【作者單位】： 中南財經(jīng)政法大學會計學院;重慶理工大學云會計大數(shù)據(jù)智能研究所;重慶理工大學會計學院;
【基金】：國家社會科學基金項目(項目編號:17BGL194) 財政部重點課題資助項目(項目編號:2015KJA025)
【分類號】：F275
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本文編號：1748391