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财务会计报告主要是给外部使用者提供能够决策信息而使用的,拥有规范的体系,而管理会计报告主要是为内部管理者做管理企业和做未来的决策计划而使用,这种财务会计报告对外、管理会计报告对内的模式不仅浪费时间和人力资源,也已经不能适应企业的发展,探索将两种会计报告进行融合,发挥其最优的职能才是当今会计发展的必然趋势。文章分析了财务会计报告和管理会计报告的现状,并对二者融合提供一些初步的意见。
Financial accounting reports are mainly used by external users to provide decision-making information and have a standardized system, while management accounting reports are mainly used by internal managers to manage the enterprise and make future decision-making plans. Such financial accounting reports are external , The internal model of management accounting report not only wastes time and human resources, but also can not adapt to the development of enterprises. It is an inevitable trend of today’s accounting development to explore how to integrate the two kinds of accounting reports to play their optimal functions. The article analyzes the status of financial accounting reports and management accounting reports, and provides some preliminary opinions on their integration.