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随着我国目前经济的发展,会计的职能也在逐渐转变。过去,财务会计和管理会计的独自发展已经难以满足当今时代的需求,因此必须要将两者有机的融合起来。本文对财务会计和管理会计的概念、联系以及区别进行了分析,针对管理会计和财务会计充分融合的可行性进行了研究,最后针对如何有效融合管理会计和财务会计提出了相应的措施。
With the current economic development in our country, the functions of accounting are gradually changing. In the past, the independent development of financial accounting and management accounting has been difficult to meet the needs of today’s era, it must be organic integration of the two. This article analyzes the concept, connection and difference of financial accounting and management accounting, conducts a research on the feasibility of full integration of management accounting and financial accounting, and finally puts forward corresponding measures on how to effectively integrate management accounting and financial accounting.