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会计体系是由信息生成的综合应用系统,会计体系可以概括性的划分为两个分支,分别是财务会计和管理体系。企业管理人员脑海中的共识就是管理会计属于企业内部管理,而财务会计则是针对企业外部的,随着会计体系的不断成熟,这两者之间的差异性也在不断被弱化,本文将以管理会计与财务会计为主要研究对象,通过分析两者之间的可融合之处,提出相应的融合对策,希望能够为相关专业提供可以参考的理论依据。
The accounting system is a comprehensive application system generated by information. The accounting system can be broadly divided into two branches: financial accounting and management system. The consensus among business managers is that management accounting belongs to the internal management of an enterprise, while financial accounting is directed to the outside of an enterprise. As the accounting system continues to mature, the differences between the two are constantly being weakened. In this paper, Management accounting and financial accounting as the main research object. By analyzing the fusion between the two, we put forward corresponding fusion strategies, hoping to provide relevant theoretical basis for reference.