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伴随着“十三五”规划的进一步落实和发展,我国的经济将得到不同程度的提升。在此形势下,我国的企业面临着一定的挑战,较为突出的是企业管理中管理会计与财务会计,这两者成为中国乃至西方会计学的重要组成成分,并且对国内以及国际的企业的发展及未来起着决定性的作用。两者在“十三五”规划的中,在国内国际新形势下的相互融合成为了一种必然的流行趋势。两者的相互融合,只有这样管理会计以及财务会计才能为企业体现出更大的作用及价值。
With the further implementation and development of the “13th Five-Year Plan”, China’s economy will be promoted in varying degrees. In this situation, the enterprises in our country are facing certain challenges. The prominent ones are the management accounting and the financial accounting in the management of enterprises. These two have become the important components of accounting in China and the West as well as the development of domestic and international enterprises And the future plays a decisive role. In the “13th Five-Year Plan”, the two have become a certain inevitable trend of integration under the new situation at home and abroad. The integration of the two, only the management accounting and financial accounting can reflect the greater role and value for the enterprise.