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随着社会的发展,科技的不断进步,使得财会学科与管理学科也在发生着不断的变化。当下,为了迎合市场经济财会类中的各个学科对于学科内容都在进行着不断的扩大,这也使得各学科之间存在的边界逐渐变得模糊。财务会计,管理会计,成本会计,财务管理,这四门学科之间也逐渐的进行了融合。虽然这四门学科之间的边界越来越模糊,但是,这四门学科之间存在的差异同样不容忽视。所以,对于财务会计,管理会计,成本会计,以及财务管理,这四门学科之间分解与整合都要进行相应的控制。本文针对四门学科之间的关系进行了相应的梳理,并重点阐述这四门学科之间的分解与整合。
With the development of society and the constant progress of science and technology, the disciplines of finance and accounting and management are undergoing constant changes. At present, in order to cater to the market economy, various disciplines in the finance and accounting class are constantly expanding the contents of the subject, which also gradually vague boundaries between the various disciplines. Financial accounting, management accounting, cost accounting, financial management, these four disciplines also gradually merged. Although the boundaries between the four disciplines become increasingly blurred, the differences between the four disciplines should not be overlooked either. Therefore, for financial accounting, management accounting, cost accounting, and financial management, the decomposition and integration of these four disciplines should be controlled accordingly. In this paper, the relationship between the four disciplines for the corresponding sort, and focus on the four disciplines between the decomposition and integration.