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财务会计与管理会计是企业会计的组成部分,财务会计与管理会计的融合不仅能降低企业的生产成本,还能加强企业的投资决策、促进企业的经济效益发展。本文对财务会计与管理会计的含义进行了简要的概述;其次,对财务会计与管理会计的联系与区别进行了分析说明;最后,本文从三个方面提出了一些新形势下财务会计与管理会计的融合策略,以供参考。
Financial Accounting and Management Accounting is an integral part of the enterprise accounting. The integration of financial accounting and management accounting can not only reduce the production cost of the enterprise, but also strengthen the investment decision of the enterprise and promote the economic development of the enterprise. This article gives a brief overview of the meaning of financial accounting and management accounting. Secondly, it analyzes and explains the relationship and difference between financial accounting and management accounting. Finally, this article puts forward some financial accounting and management accounting under the new situation The fusion strategy for reference.