会计系统由两大部分组成,即财务会计和管理会计。在企业的管理者眼中,他们普遍认为管理会计是管内,财务会计是管外。随着社会经济的不断发展,管理会计与财务会计之间的区别也越来越不明显,基于此,企业要在管理会计和财务会计之间建立一个融合体系,对会计基础和计量模式进行合理的构建和确认,确保将财务会计和管理会计二者有机的融合起来。 Accounting system consists of two parts, namely financial accounting and management accounting. In the eyes of business managers, they generally believe that management accounting is the tube, financial accounting is outside the tube. With the continuous development of social economy, the difference between management accounting and financial accounting is less and less obvious. Based on this, the enterprise should establish a fusion system between management accounting and financial accounting, and make the accounting basis and measurement mode reasonable The construction and confirmation of financial accounting and management accounting to ensure that both organic integration.