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在企业的整个会计系统中,财务会计和管理会计是两个重要的组成部分,两者的职能在于汇集、监督、反映、控制管理、支持和决策,两者都能够有效的促进企业的可持续发展。随着社会的稳定发展,生产要素的变更,企业之间的竞争力不断的加大,盈利也在不断的缩减。面对这些不利的趋势,大部分的企业选择了转型,而财务会计与管理会计的融合问题成为了企业转型的关键所在,同时也是企业正确转型提高盈利率的入口所在。本文将简要概括财务会计与管理会计的内容,进而论述财务会计和管理会计的融合现状,从而深入探讨财务会计与管理会计如何有机融合与创新发展途径。
Financial accounting and management accounting are two important components of an enterprise’s entire accounting system. Both function as a collection, oversight, reflection, control management, support and decision-making, both of which can effectively promote the sustainability of the enterprise development of. With the steady development of society and the change of factors of production, the competitiveness among enterprises has been continuously increased, and the profits have also been continuously reduced. Faced with these unfavorable trends, most enterprises choose to transition, and the integration of financial accounting and management accounting has become the key to the transformation of the enterprise. At the same time, it is also the entrance point for enterprises to correctly transform and increase their profitability. This article will briefly summarize the contents of financial accounting and management accounting, and then discuss the current situation of the integration of financial accounting and management accounting so as to discuss in depth how financial accounting and management accounting can integrate and innovate.