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随着经济的发展和企业竞争的日趋激烈,企业的生存环境变得更加复杂,企业的财务部门是关系着企业的经济效益的重要部门,对企业的绩效核算和生存发展都至关重要,企业的财务会计在企业的经济发展中的地位越来越突出。企业的财务会计和管理会计都是企业不可或缺的职业岗位,企业的财务会计与管理会计的结合是当前研究的重要课题,将企业的财务会计和管理会计有效地结合,会减少企业的运作成本,提升企业的运作效率,进而提升公司的整体工作效率。本文研究企业财务会计和管理会计的区别,二者结合的优势和相关措施,期待能够给企业的经济发展给与一定的指导。
With the economic development and increasingly fierce competition in enterprises, the living environment of enterprises has become more complicated. The financial department of an enterprise is an important department that relates to the economic benefits of an enterprise. It is crucial to the performance accounting and survival and development of enterprises. The financial accounting in the economic development of enterprises in the more prominent position. Enterprise financial accounting and management accounting are all indispensable occupational posts. The combination of financial accounting and management accounting is an important issue in current research. The effective combination of financial accounting and management accounting reduces the operation of enterprises Cost, improve the operational efficiency of enterprises, thus enhancing the overall efficiency of the company. This paper studies the difference between corporate financial accounting and management accounting, the combination of the two advantages and related measures, looking forward to give some guidance to the economic development of enterprises.