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管理会计和财务会计作为现代会计的两大分支,财务会计体现了会计的传统职能,属对外会计,负责企业经济事项的确认、计量、记录和对外信息披露;而管理会计起源于20世纪初,属对内会计,负责为企业管理层提供预测、决策、控制、考评等相关信息,以促进内部经营管理水平的提高和经济效
Management Accounting and Financial Accounting As the two major branches of modern accounting, financial accounting reflects the traditional functions of accounting, is an external accounting, is responsible for identifying, measuring, recording and external information disclosure of economic matters; and management accounting originated in the early 20th century, Is an internal accounting, responsible for the management of the enterprise to provide forecasts, decision-making, control, evaluation and other related information to promote the improvement of internal management and economic efficiency