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笔者认为,在一个管理信息系统中同时存在两个不同的数据收集和处理系统已经背离了时代的发展趋势。在系统控制理论中管理会计和财务会计可以在相互协调的基础上深度集成以适应整个会计系统的进一步发展。
The author believes that in a management information system, there are two different data collection and processing systems that have deviated from the development trend of the times. In system control theory, management accounting and financial accounting can be deeply integrated on the basis of mutual coordination to adapt to the further development of the entire accounting system.