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管理会计与财务会计是会计学科的分支,在企业预算管理中起到至关重要的作用。管理会计与财务会计具有关联性及差异性的特点,但这两者最终的目标都是为了实现企业经济效益的最大化。伴随国民经济的飞速发展,对于企业会计工作的有了更高的要求。在企业会计工作管理中,管理会计与财务会计属于核心构成部分。为此,将管理管理与财务会计进行有效融合具有迫切性及重要性。本文即将分析管理会计与财务会计融合的联系,进一步阐述管理会计与财务会计的融合对策。
Management accounting and financial accounting is a branch of the accounting discipline, plays an essential role in the management of enterprise budget. Management accounting and financial accounting with the relevance and diversity of the characteristics, but the ultimate goal of both are to maximize the economic efficiency of enterprises. With the rapid development of national economy, there is a higher demand for enterprise accounting work. In the management of enterprise accounting, management accounting and financial accounting belong to the core components. Therefore, it is urgent and important to effectively integrate management management and financial accounting. This article is about to analyze the relationship between management accounting and financial accounting integration, further elaborating the integration of management accounting and financial accounting countermeasures.