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财务会计与管理会计作为企业会计系统的两个主要分支,汇集和融合了反映、监督、管控及决策支持等多重服务职能,有效地助推了企业稳健可持续发展。伴随着全生产要素的市场化进程,尤其是在当前经济下行环境下,企业所面临的竞争压力越来越大,企业利润有逐渐下降的趋势。面对这种严峻形势,一些企业开始研究发展方式的转型,而财务会计与管理会计的融合问题则作为其基础性依托和关键环节,成为尝试提高企业经济效益的主要抓手和切入点。在此背景下,本文首先简要概述财务会计与管理会计的有关内容,并论述了两者融合的理由及必然趋势。之后,笔者分析了当前财务会计与管理会计融合现状,并探讨了深化二者有机融合与创新发展的实现路径和主要着力点,以期为逐步推进企业管理会计实践作一探索。
Financial Accounting and Management Accounting, as the two main branches of the enterprise accounting system, brings together and integrates the multiple service functions of reflection, supervision, control and decision-making support, effectively boosting the steady and sustainable development of the enterprise. Accompanied by the marketization of all factors of production, especially under the current economic downturn, enterprises are facing more and more competitive pressures and corporate profits are gradually declining. Faced with this grim situation, some enterprises began to study the transformation of the development mode, and the integration of financial accounting and management accounting, as its basic support and key link, became the main starting point and entry point for trying to improve the economic efficiency of enterprises. Against this background, this article first briefly summarizes the relevant contents of financial accounting and management accounting, and discusses the reasons and inevitable trends of their integration. After that, the author analyzes the current situation of financial accounting and management accounting integration, and explores the ways and key points of deepening the organic integration and innovation development of the two, in order to make an exploration for the gradual advancement of enterprise management accounting practice.