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20世纪50年代,随着西方资本主义经济的高速发展,管理会计作为一种独立会计核算形式从传统会计中分离出来,并与财务会计一同构成企业的会计核算体系,在长期的发展中,企业一直保持着“管理会计主内,财务会计主外”的模式,但是随着金融体系的不断发展,企业对外业务的日趋复杂,管理会计与财务会计基于本质上的一致性逐渐出现了融合的趋势,因此本文就从管理会计与财务会计的含义与关系入手,结合企业发展实际对财务会计与管理会计的融合进行探究。
In the 1950s, with the rapid development of the capitalist economy in the West, management accounting was separated from the traditional accounting as an independent accounting form, and together with the financial accounting, constituted the accounting system of the enterprise. In the long-term development, the enterprise However, with the continuous development of the financial system, the external business of the enterprise is becoming more and more complicated. The gradual emergence of the convergence between the management accounting and the financial accounting based on the inherent consistency Therefore, this article begins with the meaning and relationship between management accounting and financial accounting, and explores the integration of financial accounting and management accounting with the actual development of the enterprise.