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财务会计与管理会计是现代企业会计的两个重要方面,但两者因为服务对象的不同而同源分流,形成了财务会计服务外部,管理会计服务内部的管理模式。但随着社会经济的不断发展,财务会计与管理会计的融合已十分迫切,一些企业因两者的有效融合而给企业管理带来了很大的便捷,企业管理的效率大大提高。本文重点从财务会计与管理会计工作的内涵、工作的过程、成果的表达、会计的转型等方面探讨两者融合的趋势与必然性。
Financial Accounting and Management Accounting are two important aspects of modern enterprise accounting. However, both of them are separated from one another due to different clients, forming a management mode that is external to financial and accounting services and internal to management accounting services. However, with the continuous development of social economy, the integration of financial accounting and management accounting has become very urgent. Some enterprises bring great convenience to enterprise management due to the effective combination of the two, and the efficiency of enterprise management is greatly improved. This article focuses on the trend and inevitability of the integration of financial accounting and management accounting, the process of work, the expression of achievements and the transformation of accounting.