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随着我国经济领域逐渐发生变化,使管理会计、财务会计逐渐融合,有效打破了传统“管理会计对内和财务会计对外”的思想观念束缚。就管理会计、财务会计而言,实现二者的融合,具有一定的基础,并且是会计学发展的必然趋势。所以,相关人员加强对管理会计、财务会计的融合应用问题进行有效研究尤为重要。本文主要阐述二者融合的基础及其必然,并提出其融合应用实践。
With the gradual changes in the economic field in our country, the gradual integration of management accounting and financial accounting has effectively shattered the traditional concept of “management accounting in-house and financial accounting foreign”. In terms of management accounting and financial accounting, achieving the integration of the two has a certain foundation and is an inevitable trend of the development of accounting. Therefore, the relevant personnel to strengthen the management accounting, financial accounting application of the issue of effective integration is particularly important. This article mainly elaborates the basis of the two fusion and its inevitability, and puts forward its fusion application practice.