| In recent years,with the rapid development of expressway in China,the expressway network has been basically completed,and the expressway industry has become the leader of supporting social and economic development in China’s transportation industry.After vigorously implementing the supply-side structural reform,the state proposed a new policy and direction to implement the transformation of old driving forces into new driving forces during the 13 th five-year plan period,and shandong province immediately became a pilot area to implement the transformation of new driving forces into new driving forces.As one of the leading industries in shandong province,the expressway industry provides auxiliary support for other industries,and is also faced with the urgent need to develop new drivers and renew old ones.At the same time,the construction of management accounting information system with the introduction of the basic guidelines of management accounting in the position of enterprise management gradually improved,has been highly valued by enterprises.Combined with the essential requirements of "reducing cost,increasing efficiency and improving quality" and the guiding direction of industrial integration,the application of management accounting informatization has become one of the key points in the process of promoting the highway industry to realize the transformation of new driving forces.According to the requirements of old and new kinetic energy conversion and management accounting information associated with big data and cloud platform,with the examples of the Q group object is introduced in the old and the new kinetic energy transformation under the background of the application of management accounting information,and carries on the appraisal and the forecast,for the management accounting information on the highway industry development of old and new kinetic energy conversion.There are five chapters in this paper.Firstly,the background of the transformation of old and new driving forces in the expressway industry and the management accounting informatization are laid down.At the same time,relevant literature views on supply-side structural reform and management accounting informatization are sorted out and summarized.Secondly,three related concepts including the transformation of old and new driving forces,expressway operation enterprise and management accounting informatization and the theoretical basis to be used in this paper are introduced,laying a theoretical foundation for the analysis in the following part.Then,the core of this article is to Q group as the object of case study,first introduces the general idea management accounting informationization and the application of budget management implementation,then a combination of these,introduces its budget management depends on the whole process of application of management accounting information system,and analyses the management accounting information after the implementation of the new and old kineticenergy conversion upgrade development.Finally,from the case of Q group to get inspiration,to the development prospects of the entire highway industry.Based on the theory of supply chain cost management and comprehensive budget management theory as the foundation,combined with the development of information technology with large data,in order to stand in the perspective of management accounting information in order to promote the Q group,better and faster to convert the old and the new kinetic energy put forward constructive Suggestions,to promote the industrial integration in the direction of further perfect,explore the highway industry in the face of the old and the new kinetic energy conversion environment requirements how to better the management accounting tools by means of informationization,improve enterprise value,in order to improve the service quality of highway industry and the innovation and development. |