谈财务会计和管理会计的协调

Coordination of accountant in financial accounting management

从财务会计与管理会计的同源分流的特点及相互依赖的关系论述了财务会计和管理会计互相协调的可能性和必要性。阐述了财务会计和管理会计协调的大趋势。通过二者的协调统一 。

According to the homologous characteristics of financial accountant and management accountant and their interdependent relationships the possibility and necessity of mutual coordination of financial accountant and management accountant are discussed. At the same time this trend is elaborated. Through the mutual coordination of financial accountant and management accountant the development of accounting structural system and information system can be promoted.