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作为会计学科的两大分支,财务会计与管理会计相辅相成,共同服务于企业管理。但是基于我国长期以来对财务会计与管理会计的片面认识,两者在企业管理中融合性不强,并且带有明显的“重核算,轻管理”趋向,影响财务会计与管理会计综合效益的发挥。信息时代的到来,国际交流贸易往来的频繁使得市场更趋复杂,做好财务会计与管理会计的融合创新具有时代必然性,也是本文重点探讨的内容。
As two branches of accounting discipline, financial accounting and management accounting complement each other and serve the business management. However, based on our long-standing one-sided understanding of financial accounting and management accounting, both of them are not well integrated in business management and tend to have obvious “heavy accounting and light management” trends and affect the overall efficiency of financial accounting and management accounting Play The advent of the information age, frequent international exchanges and exchanges make the market more complex, financial accounting and management accounting innovation has the inevitability of the times, but also the focus of this article.