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如今,随着社会生产力的发展和现代化科技管理水平的提高,为传统的会计学科开拓了新的发展领域,并使其逐步发展为财务会计和管理会计两大分支。管理会计和财务会计虽然名称不同,但实际上都是现代会计学科所包含的内容。其在为企业提供服务的过程中有其各自的特点,两者之间既存在着很大的区别,又有着不可分割的密切联系。如果一个企业中同时存在着两个不同的财务信息处理系统,管理会计和财务会计可以在相互协调和相互弥补的基础上进行融合,充分发挥两种系统自身应有的作用,以促进整个现代会计系统的进一步发展及企业管理的有效化。
Nowadays, with the development of social productive forces and the improvement of modern science and technology management, new fields of development have been opened up for the traditional accounting disciplines and their development has gradually evolved into two major branches of financial accounting and management accounting. Management accounting and financial accounting although the name is different, but in fact are included in the content of modern accounting. It has its own characteristics in the process of providing services to enterprises. There is not only a great difference but also an inalienable and close relationship between the two. If there are two different financial information processing systems in an enterprise at the same time, management accounting and financial accounting can be integrated on the basis of mutual coordination and mutual compensation, give full play to their own proper roles and promote the entire modern accounting The further development of the system and the effective management of enterprises.