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会计体系是由信息生成的综合应用系统,会计体系可以概括性的划分为两个分支,分别是财务会计和管理体系。企业管理人员脑海中的共识就是管理会计属于企业内部管理,而财务会计则是针对企业外部的。随着社会经济发展速度的不断加快,管理会计与财务会计也在逐渐的进行融合,二者之间存在的隔膜也在逐渐消失,企业管理人员需要正确的面对管理会计与财务会计进行融合,并且促进二者的融合。本文就是对相关内容进行分析,希望对相关人员有所启示。
The accounting system is a comprehensive application system generated by information. The accounting system can be broadly divided into two branches: financial accounting and management system. The consensus among business managers is that management accounting belongs to the internal management of an enterprise, whereas financial accounting is external to the enterprise. With the continuous acceleration of social and economic development, management accounting and financial accounting are gradually being merged, and the existing diaphragm is gradually disappearing. Enterprise managers need to correctly manage the integration of management accounting and financial accounting, And promote the integration of the two. This article is to analyze the relevant content, hoping to make some inspiration to the relevant personnel.