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随着社会经济的不断发展,企业所面临的竞争日趋激烈,企业管理者对会计信息的要求日益提高。财务会计运用专门的会计方法对过去的事项进行确认、计量、记录、报告,以财务报告的形式向会计信息使用者提供相关信息已不能满足企业内部管理的需要。加之现在的社会信息瞬息万变,企业管理者为了提高市场竞争力,关注企业未来的变化趋势,更希望得到一些预期的信息,提前防范企业经营风险,管理会计也是基于此而产生并不断发展。为了向会计信息使用者提供全面实用的会计信息,为他们的决策提供较好的参考,促进企业健康有序地发展,财务会计与管理会计的融合已成为一种必然趋势。
With the continuous development of social economy, the competition faced by enterprises is becoming fiercer and fiercer, and the managers of enterprises are demanding more and more accounting information. Financial Accounting The use of specialized accounting methods to confirm, measure, record and report on past events. Providing relevant information to users of accounting information in the form of financial reports can no longer meet the needs of internal management of the enterprise. Coupled with the rapidly changing social information, business managers in order to improve market competitiveness, concerned about the changing trend of the enterprise in the future, but also hope to get some of the expected information, in advance to prevent business risks, management accounting is also based on this and continue to develop. In order to provide accounting information users with comprehensive and practical accounting information, provide a better reference for their decision-making and promote the healthy and orderly development of enterprises, the integration of financial accounting and management accounting has become an inevitable trend.