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随着我国经济的快速发展,特别是在我国会计改革不断深化的形势下,会计的职能在不断发生变化,这就使得传统的财务会计已经难以为继,必须不断进行改革和创新,更为重要的则是要将财务会计与管理会计进行有效的融合,只有这样才能使会计工作取得更好的成效。本文对财务会计与管理会计的整合发展问题进行了简要的分析,首先对新形势下财务会计与管理会计之间的内在联系进行了简要论述,在此基础上就如何使财务会计与管理会计进行深度融合、推动会计工作改革和创新提出一些有针对性的发展策略。
With the rapid economic development in our country, especially under the situation of deepening accounting reform in our country, the functions of accounting are constantly changing. This makes the traditional financial accounting unsustainable. It is even more important to carry out the reform and innovation Is to financial accounting and management accounting for effective integration, the only way to make accounting work to achieve better results. This article has a brief analysis of the integration of financial accounting and management accounting issues, first of all, under the new situation, the internal relations between financial accounting and management accounting are briefly discussed, on this basis, how to make financial accounting and management accounting Depth integration, and promote accounting reform and innovation put forward some targeted development strategy.