随着国家经济的发展和科学技术水平的提高,会计的自身职能也开始不断发生转移,开始逐渐向管理与服务的方向发展。这也要求财务会计需要具备新的观念与方法,从而满足社会的需求。在这种趋势之下,财务会计与管理会计的融合则成为了新的发展方向。 With the development of the national economy and the improvement of the science and technology, the accounting functions have also begun to shift constantly, and gradually began to develop in the direction of management and service. This also requires that financial accounting need to have new ideas and methods to meet the needs of society. Under this trend, the integration of financial accounting and management accounting has become a new development direction.