我国的社会经济随着“互联网+”时代的到来,产生了巨大的变化,进而我国的传统会计行业也受到了“互联网+”的冲击。笔者就以“互联网+”时代的含义及其特点以及在这个时代下会计行业的发展趋势为切入点,分析研究在“互联网+”这个时代下会计人应该如何进行应对,剖析会计人在新时代下的新思维。 With the advent of “Internet + ” era, the social economy of our country has undergone tremendous changes. As a result, China’s traditional accounting industry has also been hit by “Internet +”. Based on the meaning and characteristics of “Internet + ” era and the development trend of accounting industry in this era, the author analyzes and studies how accountants should deal with and analyze accounting in the era of “Internet + ” People in the new era of new thinking.