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随着社会经济的快速发展,企业的经营和发展也不断深入,一般的财务会计工作已经远远不能满足企业的发展需求,财务会计向管理会计转换与提升已经成了一种趋势。本文通过分析财务会计与管理会计的异同,提出财务会计向管理会计转换与提升的路径与方法。
With the rapid development of society and economy, the operation and development of enterprises are also deepening. The general financial accounting work is far from meeting the development needs of enterprises. The conversion and improvement of financial accounting to management accounting have become a trend. By analyzing the similarities and differences between financial accounting and management accounting, this paper puts forward the ways and methods of financial accounting to management accounting.