在企业信息化建设水平不断提升的推动下,企业管理者逐渐认识到管理会计虽然起步相比财务会计晚,但在制度化管理过程中作用非常突出,将其与财务会计相融合,不仅可以提升企业会计工作的质量和效率,而且可强化企业的抗风险能力,在此背景下,管理会计和财务会计融合已经成为企业会计顺应时代发展的必然选择,所以本文针对两者融合问题展开研究,为现代企业会计工作发展提供参考。 Driven by the continuous improvement of the construction of enterprise informatization, enterprise managers have gradually realized that although management accounting started relatively late than financial accounting, it plays a very prominent role in the process of institutionalized management. By integrating it with financial accounting, it not only can enhance In this context, the integration of management accounting and financial accounting has become an inevitable choice for corporate accounting to adapt to the development of the times. Therefore, this paper studies the integration of the two for the sake of improving the quality of the enterprise accounting work and its efficiency. Provide a reference for the development of modern enterprise accounting work.