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现代计算机技术飞速发展,计算机技术已广泛应用到社会的各个行业中,我国的会计行业也在计算机技术应用的前提下稳步发展。IT视角下,管理会计和财务会计之间的关联度更加密切,要摒弃传统的管理会计和财务会计各自发展的模式,利用IT技术加强两者间的联系。本文从IT视角入手,对管理会计和财务会计的融合进行研究,对促进会计行业信息化管理和企业的经济效益健康可持续发展有很大的帮助。
The rapid development of modern computer technology, computer technology has been widely applied to all sectors of society, China’s accounting industry is also under the premise of the application of computer technology, steady development. From the perspective of IT, the correlation between management accounting and financial accounting is more closely related. We should abandon the traditional modes of management accounting and financial accounting respectively, and use IT technology to strengthen the connection between the two. Starting from the perspective of IT, the research on the integration of management accounting and financial accounting is of great help to the promotion of accounting information management and the healthy and sustainable economic development of enterprises.