The research on enterprise management accounting intelligence has become a hot spot,but it is still rare to examine it under the application background of emerging technologies such as“Big Data-AI-Internet-Cloud Computing”and analyze the evolution path based on the characteristics of specific industries.In view of this,based on the heterogeneity of agro-related enterprises,on the basis of the systematic review of research results at home and abroad the three hierarchy theory framework is constructed,including data,technology and application.O...