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会计系统涵盖了财务会计与管理会计两大内容,我国许多管理企业的人大多数认为要想把财务会计和管理会计区别开来,能够遵循的规律即“管理会计对内,财务会计对外”。近些年来,社会不断的进步,经济发展也趋于良性,面对此种情况,在现实的工作中,财务会计和管理会计正在逐渐的走向融合,二者之间的差别和界限也正在淡化,这就要求企业需要建立更加科学合理高效的体系和计量模式,让财务会计和管理会计实现真正意义上的融合。
Accounting system covers two major aspects of financial accounting and management accounting. Most of the people who manage enterprises in our country think that in order to differentiate financial accounting from management accounting, the law that can be followed is “management accounting internal financial accounting external” . In recent years, social progress and economic development tend to be benign, in the face of this situation, in the actual work, financial accounting and management accounting is gradually moving toward integration, the difference between the two and the desalination is also being diluted , Which requires enterprises need to establish a more scientific and efficient system and measurement model, so that financial accounting and management accounting to achieve a true fusion.