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管理会计以及财务会计是会计体系中两个重要的分支,对于企业的管理发挥着非常重要作用。根据对企业发展形势的分析,企业的管理和财务会计二者融合并将在未来成为一种必然趋势。本文以围绕管理会计和财务会计二者的融合进行分析,首先简单的阐述二者相关的概念,进而深入分析融合过程中出现的各项问题,最后就相关问题提出一系列针对性措施,促进财务和管理会计的融合,优化企业自身的会计工作,提升企业的运营效率。
Management accounting and financial accounting are two important branches of the accounting system, which play a very important role in the management of enterprises. According to the analysis of the situation of the enterprise development, the integration of the management of the enterprise and the financial accounting will become an inevitable trend in the future. This article focuses on the integration of management accounting and financial accounting. Firstly, it simply expatiates the related concepts and further analyzes the various problems in the process of integration. At last, it puts forward a series of pertinent measures to promote the finance And the integration of management accounting, optimize their own accounting work, enhance the operational efficiency of enterprises.