论文部分内容阅读
随着经济的发展,目前国内会计体系不断地完善,回顾管理会计和财务会计的发展史,两者的融合呈现不可逆转的趋势。财务会计的出现早于管理会计。即使如此,管理会计却能推动企业对于制度化管理的进程。企业外部主要由企业的财务会计负责,而企业内部则是由管理会计负责,二者为企业保驾护航。企业在如今的经济体制下,这种两者相辅相成的会计模式对于市场的需求已经不再适合,这种现象在中国加入世贸之后更为明显。所以,将负责企业外部的财务会计与负责企业内部的管理会计高效融合起来,才能让企业更具竞争力。本文将研究企业中这两种会计的相融合所需要的条件以及相融的策略与方法。
With the development of economy, at present, the domestic accounting system is continuously improved and the history of management accounting and financial accounting is reviewed. The integration of the two shows an irreversible trend. Financial accounting appeared earlier than management accounting. Even so, management accounting can promote the process of institutional management of enterprises. The outside of the enterprise is mainly responsible for the financial accounting of the enterprise, while the inside of the enterprise is responsible for the management accounting, both for the enterprise escort. Enterprises in today’s economic system, the two complement each other’s accounting needs for the market is no longer fit, a phenomenon that became even more apparent after China’s accession to the WTO. Therefore, the financial accounting responsible for the external business and responsible for the internal management accounting efficiently together, in order to make the enterprise more competitive. This article will study the conditions necessary for the integration of the two types of accounting in a firm and the strategies and methods for blending them together.