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会计工作是经济管理的一个非常重要的组成部分,会计工作正常、有序的运行是保证经济工作正常运行的前提条件。近年来,随着我国经济的快速发展,现代企业制度在我国的逐步建立及完善,一般可以将会计工作分为传统的财务会计与新兴地管理会计两个领域。本文以财务会计与管理会计为主要研究对象,着重阐述了管理会计与财务会计之间的联系及区别,然后提出了我国会计工作发展的必然趋势——管理会计与财务会计二者的融合。
Accounting work is a very important part of economic management. The normal and orderly operation of accounting work is a prerequisite for ensuring the normal operation of economic work. In recent years, with the rapid economic development in our country, the modern enterprise system is gradually established and perfected in our country. Generally speaking, the accounting work can be divided into two areas: traditional financial accounting and emerging management accounting. This article takes financial accounting and management accounting as the main research objects, and emphatically expounds the relationship and difference between management accounting and financial accounting. Then it puts forward the inevitable trend of accounting development in our country - the integration of management accounting and financial accounting.