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财务会计一直以来都是世界各国公认为企业管理的重要组成部分。管理会计是随着经济全球化的加深而产生的一门新兴学科,事实证明,管理会计与财务会计一样也在企业管理中发挥着不可或缺的作用。在当前企业的发展实践中,二者融合的趋势愈发凸显。本文首先大概介绍了这两者分别的概念,紧接着对两者之所以可以融合的成因进行了深入的分析,最后提出了促进两者融合的建议。
Financial accounting has always been recognized as an important part of business management in all countries of the world. Management accounting is a new discipline that emerges with the deepening of economic globalization. Facts have proved that management accounting, like financial accounting, also plays an indispensable role in business management. In the current practice of enterprise development, the trend of convergence of the two has become increasingly prominent. This article first introduces the concept of the two respectively, and then analyzes the reasons why the two can be integrated. Finally, some suggestions are put forward to promote the integration of the two.