目前,中国企业已经进入了以云计算、大数据、智能制造等新技术为生产手段的新时期,中国企业的管理方式也在科学管理、数据化管理等方面发生了改变。而中国的会计改革与实践,也必须要符合时代的特点,根据企业管理方式的变化而改变,尤其在以推动企业价值创造与价值经营方面,需要不断迭代其理论与实践。 At present, Chinese enterprises have entered a new era with new technologies such as cloud computing, big data and intelligent manufacturing as means of production. The management methods of Chinese enterprises have also changed in scientific management and data management. However, the accounting reform and practice in China must also conform to the characteristics of the times and change according to the changes in the management style of enterprises. In particular, they need to iteratively iterate their theories and practices in promoting enterprise value creation and value management.