试论建立财务会计与管理会计相融和的会计体系

How to Establish Financial Accounting and Management Mutually Harmonious Accountancy's System

管理会计作为企业决策的重要依据,在我国当前并没有得到很好的运用。究其原因,既有外部因素,也有内部原因。笔者认为应建立一套适合我国国情的财务管理会计应用体系-财务会计与管理会计融合的会计体系。本文就二者融合的现实性及其理论基础。

Management accounting as the importance that the business enterprise decision according to, did not get the good usage at present in the our country.For its reason, current exterior factor, also have the internal reason.The writer thinks should build up a set of suit the our country state of the nation of finance manage the accountancy the application system-finance accountancy and manage accountancy's system that accountancy blend.This text is for actuality and its theories foundations of two fusions, blend of conceive that severals carried on the research and studies.