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针对目前会计职能转型,以及传统财务会计与管理会计并肩发展的趋势,财务会计与管理会计实现融合的目标就指日可待了。在确定两者之间存在关系的基础上,认为可以借助建立并完善现代企业的会计体制、设置专门的管理会计部门等策略可以推进财务会计与管理会计融合的进程,以为企业财务管理工作效率的提升注入新鲜的动力源泉。
In view of the current transformation of accounting functions and the tendency of traditional financial accounting and management accounting to develop side by side, the goal of integration of financial accounting and management accounting is just around the corner. On the basis of determining the relationship between the two, we think that we can promote the process of financial accounting and management accounting integration through the establishment and improvement of the modern enterprise accounting system and the establishment of special management accounting department, in order to make the enterprise financial management work efficiency Enhance the injection of fresh power source.