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众所周知,管理会计和财务会计皆隶属于会计领域,是会计领域的两个重要分支,并扮演着非同寻常的角色、发挥着不可替代的作用。随着会计领域的变化与发展,财务会计和管理会计日渐融合的趋势愈加明显,现已成为一种新的发展方向。本文立足于当下,介绍了财务会计、管理会计的基本概念和两者间的联系,据此提出一系列强化财务会计和管理会计融合的有效举措,希望对相关的会计工作者有所帮助。
As we all know, management accounting and financial accounting belong to the field of accounting, accounting is an important branch of the field, and play an unusual role, play an irreplaceable role. With the change and development of the accounting field, the trend of the convergence of financial accounting and management accounting becomes more and more obvious. Now it has become a new development direction. Based on the current situation, this article introduces the basic concepts of financial accounting and management accounting and the relationship between the two. Based on this, we propose a series of effective measures to strengthen the integration of financial accounting and management accounting, hoping to help the related accounting workers.