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经济的发展必将带动会计行业的发展,但是很多人对会计的详细分工和主要的职责并不了解,我们要在不断深入了解的基础上,对会计进行新的改革,能够让会计行业更好的为我国的经济服务。会计指的是随着我国经济的快速发展,相应开展预测、分析、决策和控制的经济管理的一种活动。会计不是单一的,是由很多要素组成的经济系统,会计系统中最重要的两个部分就是财务会计和管理会计。本文主要讲了财务会计跟管理会计二者融合的原因,以及两者的一体化的方法和意义。
Economic development will surely drive the development of the accounting profession. However, many people do not understand the detailed division of labor and major responsibilities of accounting. Based on our continuous understanding, we should make new reforms to accounting to make the accounting profession better For our country’s economic services. Accounting means that with the rapid economic development in our country, we should carry out an activity of economic management that predicts, analyzes, decides and controls accordingly. Accounting is not a single, is composed of many elements of the economic system, the accounting system, the two most important part is the financial accounting and management accounting. This article mainly talks about the reason of the integration of both financial accounting and management accounting, as well as the method and significance of their integration.