论文部分内容阅读
全球经济一体化的今天经济发展在飞速前进,新形势下与经济紧密相关的财务会计和管理会计逐渐受到人们的重视。迄今为止大部分企业在会计制度上首先还是会选择用财务会计和管理会计,这两种会计系统相对独立,从不互相干扰对方的模式。但两者从理论角度分析具有同源性,从企业会计的角度来看,企业会计的本身就如同是财务会计与管理会计的融合,企业会计的总体要求必将需要财务会计与管理会计的共同服务。本文将展开对新形势现代企业里的财务会计和管理会计的探析,并加以讨论财务会计和管理会计融合的必要性。
Today’s economic development of global economic integration is advancing rapidly. The financial accounting and management accounting closely related to the economy under the new situation are gradually receiving people’s attention. So far most companies in the accounting system will first choose to use financial accounting and management accounting, the two accounting systems are relatively independent, never interfere with each other’s model. However, both of them are theoretically analyzed from the perspective of enterprise accounting. From the perspective of enterprise accounting, the enterprise accounting itself is like the integration of financial accounting and management accounting. The overall requirements of enterprise accounting will surely require the common of financial accounting and management accounting service. This article will start the analysis of financial accounting and management accounting in the modern situation in the new situation and discuss the necessity of financial accounting and management accounting integration.