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与会计管理一样,会计核算的主要目的是对企业的运营管理进行协调,二者的管理对象具有一致性、统一性,但是会计核算以企业已发生的经济业务为主要内容,通过规范的语言规则记录提高经济业务计量的准确性;而会计管理则以未来发生的经济业务为侧重点,其在分析、比较、掌握、了解、整合会计核算数据的基础上对企业的经营决策提出指导建议,以实现企业利润最大化的经营目标。本文针对会计核算与会计管理的一体化发展进行分析,浅谈个人意见。
As with the accounting management, the main purpose of accounting is to coordinate the operation and management of the enterprise. The management objects of the two are consistent and unified. However, the accounting is based on the economic activities that have taken place in the enterprise. Through the standardized language rules Record to improve the accuracy of economic business measurement; and accounting management to focus on the future economic business, its analysis, comparison, grasp, understand and integrate accounting data based on the company’s business decision-making guidance to Business goals to maximize corporate profits. This article analyzes the integrated development of accounting and accounting management, and discusses personal opinions.