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会计是以货币为主要计量单位,在提高组织运营效益这一经营目标的指导下运用科学的方法全面核算、监督经济活动并将组织决策者提供会计信息的行为。会计细分可以分为财务会计、管理会计、成本会计、税务会计、审计学、会计系统、财务报表分析等,其中管理会计与财务会计又是两个重要组成部分,二者既存在联系,又有一定差异,但是其本质及最终目标保持一致,因此在企业财务管理中合理应用管理会计与财务会计具有重要的现实意义。
Accounting is based on the currency as the main unit of measurement, under the guidance of the operating objective of improving the operating efficiency of the organization, scientific methods are adopted to fully account and supervise economic activities and organize the decision-makers to provide accounting information. Accounting segmentation can be divided into financial accounting, management accounting, cost accounting, tax accounting, auditing, accounting systems, financial statements analysis, management accounting and financial accounting which are two important components, both existing links, and There are some differences, but their essence and ultimate goal are consistent. Therefore, it is of great practical significance to apply management accounting and financial accounting rationally in the enterprise financial management.