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会计是现代企业经营和管理中的一项重要工作,主要包括财务会计和管理会计两项内容。随着我国会计事业的不断发展,为转变企业重核算,轻管理的情况,应积极推进财务会计和管理会计的融合。本文基于财务会计和管理会计的相关性及两者融合意义出发,系统探讨新形势下的融合策略。
Accounting is an important work in modern enterprise management and management, including financial accounting and management accounting of two elements. With the continuous development of accounting in our country, in order to change the situation of heavy accounting and light management, we should actively promote the integration of financial accounting and management accounting. Based on the correlation between financial accounting and management accounting and the significance of their integration, this article systematically explores the integration strategy under the new situation.