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我国经济的快速发展,给企业发展带来了良好的契机。在新形势新发展背景下,由于会计职能发生重大改变,且财务会计、管理会计的传统单向发展模式已经无法满足现阶段企业发展实际需要。为此,加强财务会计和管理会计之间的融合,是时代发展之必然。首先根据实际工作经验阐述财务会计与管理会计之间的关系,总结两者融合的重要意义,并在此基础上探讨加快两者融合的有效措施。
The rapid economic development in our country has brought a good opportunity for the development of enterprises. Under the background of new situation and new development, due to significant changes in accounting functions, the traditional one-way development mode of financial accounting and management accounting can not meet the actual needs of the current stage of enterprise development. Therefore, strengthening the integration between financial accounting and management accounting is inevitable for the development of the times. First of all, according to the actual work experience, elaborating the relationship between financial accounting and management accounting, summarizing the significance of the integration of the two, and on this basis to explore effective measures to speed up the integration of the two.