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长期以来“财务会计对外、管理会计对内”的思想观念一直制约着会计理论的发展和会计职能的发挥。然而随着近年来经济形势的不断转变,财务会计和企业管理会计呈现了逐渐融合的趋势。本文从财务会计与管理会计的区别和联系出发,介绍了两者融合的可行性和必然性,并分析了当前国内财务会计与企业管理会计融合的现状,同时提出了完善两者融合的具体措施,以期对会计系统管理人员提供参考。
For a long time “financial accounting external, management accounting internal” concept has been restricting the development of accounting theory and accounting functions. However, with the continuous changes in the economic situation in recent years, financial accounting and business management accounting showed a gradual convergence trend. Based on the difference and connection between financial accounting and management accounting, this paper introduces the feasibility and necessity of the integration between the two and analyzes the current status of the domestic financial accounting and the accounting management of the enterprise management. At the same time, it puts forward some concrete measures to perfect the integration of the two, In order to provide reference for accounting system managers.