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管理会计和财务会计是整个会计工作中最为关键的两个内容,于企业各方面的发展都有着重要的作用。在企业的预算管理中,也有着较为突出的表现,将二者进行一个结合,无论是单单对企业的预算管理来说,还是对企业的长期发展来说,都有至关重要的作用。本文通过对管理会计和财务会计能够融合的原因、二者在企业预算管理中起到的作用进行分析,阐明二者能够结合的方面,希望能对企业的预算管理起到作用。
Management accounting and financial accounting is the accounting of the entire accounting work of the two most crucial elements in all aspects of business development has an important role. In the enterprise budget management, also has a more prominent performance, the combination of the two, either for the enterprise’s budget management alone, or for the long-term development of enterprises, has a crucial role. This article analyzes the role that the two can play in the management of the enterprise budget by clarifying the reason why the management accounting and the financial accounting can be integrated, and expounds the aspects that the two can be combined, hoping to play an important role in the budget management of the enterprise.