论文部分内容阅读
随着我国经济体制的不断改革,企业股份制的发展成为新一代经济体制的表现内容。股份制的发展,使得企业的经营权和所有权相互分离,企业内部的利益集团也逐渐衍生出两种类型,分别是负责外部收益的运营集团和负责内部运作的运营集团。前者主要是以企业股东为代表的高层管理人员,后者大多数是以企业职业经理以及相关负责人为代表的执行人员。两种不同的运作集团由于对企业管理角度的不同,对于企业的运作模式也分别有自己的主张和建议,这使得管理会计逐渐从财务会计中分离,从而形成如今两大会计科学占据会计管理层的现象。本文试从二者之间的区别入手,浅析二者相互融合的理论基础,提出财务会计和管理会计的融合方法。
With the constant reform of the economic system in our country, the development of the joint-stock enterprise system has become an expression of the new generation of economic system. The development of the joint-stock system makes the management rights and ownership of enterprises separate from each other. There are also two types of interest groups within the enterprise. They are the operating group responsible for external revenue and the operating group responsible for internal operation. The former is mainly the senior management represented by the shareholder of the enterprise, while the latter is the executive represented by the professional manager of the enterprise and the relevant responsible person. Due to the different perspectives on business management, the two different operating groups also have their own opinions and suggestions on the mode of operation of the enterprises respectively. This makes the management accounting gradually separated from the financial accounting, thus forming the two major accounting sciences now occupy accounting management The phenomenon. This article tries to start with the difference between the two, and analyzes the theoretical basis of their integration with each other and puts forward the fusion of financial accounting and management accounting.