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我国社会经济的飞速发展让市场竞争愈加激烈,很多企业逐渐将内部管理作为提升竞争力的主要途径,而要想有效提高企业的生产效率,并减少各项生产成本,以促进企业获取更大的经济效益,就不可忽视管理会计与财务会计的作用。会计系统的主要功能是对信息的生成与应用,市场环境的变化让管理会计体系得到了进一步发展,并且成为独立于财务会计之外的体系,两者各自发挥着相应的职能。而企业这两种不同会计方式的应用,存在信息无法共享以及资源浪费等问题,需
In our country, the rapid social and economic development has made market competition more fierce. Many enterprises gradually regard internal management as the main way to enhance their competitiveness. However, in order to effectively improve the production efficiency of enterprises and reduce the production costs, enterprises should be encouraged to obtain greater Economic benefits, we can not ignore the role of management accounting and financial accounting. The main function of the accounting system is the generation and application of information. The changes of the market environment have further developed the management accounting system and become a system independent of financial accounting. Both of them play their respective functions. However, the application of these two different accounting methods in an enterprise poses the problem that information can not be shared and resources are wasted, and the like