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针对当前世界经济的迅猛发展,企业经营环境的复杂多变,以及传统财务会计在企业所处的环境,笔者认为传统财务会计必须在核算和管理上予以改进,逐步向管理会计的方向发展和融合,才能更好地发挥其自身的优势和长处。本文从传统财务会计在当前企业管理中的局限性、与管理会计的联系和融合的基础以及在转变融合中的做法出发,探讨了财务会计与管理会计的融合,最后指出了财务会计在向管理会计方向的发展中应注意的问题。
In view of the swift and violent development of the current world economy, the complicated and ever-changing business environment, and the environment in which traditional financial accounting is located, the author believes that traditional financial accounting must be improved in terms of accounting and management and gradually developed and merged with management accounting In order to better exert its own advantages and strengths. This article discusses the integration of financial accounting and management accounting from the limitations of the traditional financial accounting in the current enterprise management, the foundation of the connection and integration with management accounting and the practice of changing the integration. Finally, Accounting should pay attention to the development of the direction.