新形势下现代企业财务会计与管理会计的融合成为必然趋势。本文以会计融合的重要意义为基础,结合新形势下企业会计的发展分析会计融合的可行性,最后构建企业财务会计与管理会计融合模型,为高效的会计融合提供参考。 Under the new situation, the integration of financial accounting and management accounting in modern enterprises has become an inevitable trend. Based on the important meaning of accounting convergence, this article analyzes the feasibility of accounting integration under the new situation of enterprise accounting development. At last, it builds the model of enterprise financial accounting and management accounting integration to provide a reference for efficient accounting convergence.