随着市场经济的发展,企业之间的竞争日益激烈,在新形势下企业要寻求更好的发展,必须加强管理,提高其市场竞争力。财务会计与管理会计的融合,可以最大化的优化、合理配置资源,在最大程度上降低生产成本,提高企业的经济效益。因此做好财务会计与管理会计的融合对于企业来讲有着重要的意义。 With the development of market economy and increasingly fierce competition among enterprises, under the new situation, in order to seek better development, enterprises must strengthen management and enhance their market competitiveness. The integration of financial accounting and management accounting can maximize the optimization and rational allocation of resources, minimize production costs and improve the economic efficiency of enterprises. Therefore, the integration of financial accounting and management accounting is of great significance to enterprises.