管理会计与财务会计融合的可行性分析

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会计系统是一个信息生成和利用系统,财务会计与管理会计是现代会计的两大支柱。管理会计与财务会计虽然同时并列为相对独立的会计系统,但企业会计本身就是财务会计与管理会计的结合,两者的理论基础具有同源性,共同服务于现代仓业会计总体要求。
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