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随着我国经济形势的变化,企业财务管理观念也出现一定的调整,部分企业的管理人员以及相关研究人员都认为财务会计与管理会计具有可结合性。财务会计和管理会计是我国企业会计系统的两部分,是企业管理系统的组成部分。因此,企业财务会计与管理会计势必要走向融合。本文主要就财务会计与管理会计的关系以及两者之间的结合应用进行探讨分析,从中找出一定的可行性方案,为两者的融合提供参考。
As China’s economic situation changes, the concept of corporate financial management also appears to be adjusted. Some of the managers of enterprises and relevant researchers think that financial accounting and management accounting can be combined. Financial accounting and management accounting are two parts of our accounting system and are part of our management system. Therefore, the enterprise financial accounting and management accounting is bound to move toward integration. This paper mainly discusses the relationship between financial accounting and management accounting and the combined application between the two, from which to find out a certain feasibility of the program, to provide a reference for the integration of the two.