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随着经济社会的不断发展,尤其是信息化程度的持续加深,传统的财务会计功能愈发呈现辅助化、流程化趋势。因此,单纯地依托财务会计为经营管理提供有效参考和直接帮助将更加困难,而管理会计作为会计学科中的新兴门类,将成为连接财务会计与经营管理的桥梁。笔者拟就管理会计如何连接微观财务与宏观经管进行讨论,希望能够从实务视角对管理会计进行阐释。
With the continuous development of economy and society, especially the deepening of the degree of informatization, the traditional financial accounting functions are showing more and more auxiliary and process trend. Therefore, simply relying on financial accounting for management and management to provide an effective reference and direct help will be more difficult, and management accounting as a new category of accounting disciplines, will become a bridge connecting financial accounting and management. I intend to manage the accounting how to connect the micro-finance and macroeconomic management discussion, hoping to explain the management accounting from a practical perspective.