一、新经济条件下财务会计与管理会计融合的IIMS模型 (一) 融合的IIMS模型及其功能。 财务会计与管理会计融合的信息集成管理系统IIMS(Information Integrated and Management System)模型的基本思想可归纳为:一是从信息收入到信息输出的整个会计管理活动过程,是一个不可分割的有机整体,每个过程应紧密相连;二是整个会计管理活动的过程实质上是一系列数据信息 I. The IIMS Model of Financial Accounting and Management Accounting Fusion Under the New Economic Conditions (I) The Integrated IIMS Model and Its Functions. The basic idea of ​​IIMS (Information Integrated and Management System) model of financial accounting and management accounting integration can be summed up as follows: First, the whole process of accounting management from information income to information output is an indivisible organic whole, Each process should be closely linked; Second, the entire process of accounting management activities is essentially a series of data and information