新经济形势下的企业财务会计与管理会计融合发展

The Development of Enterprise Financial Accounting and Management Accounting under the Situation of New Economic

随着我国经济的不断发展,对企业的经济水平的要求也越来越高,这就要求企业会计部门的职能应有所改变。财务会计和管理会计都属于会计学科的分支,并且这两者在企业的会计管理中都发挥着重要的作用,这两者有相关性同时也存在差异性。本文主要研究了在新经济形势下企业要如何对财务会记和管理会计进行融合发展。本文:首先,介绍了在对这两者进行融合的重要意义;其次,说明了两者之间的相关性和差异性,只有明确了这一点,才能更好的将两者融合在一起;最后,介绍了三种对这两者进行融合应该采取的措施。只有对财务会计和管理会计进行融合,才能促进企业更好更快的发展。

With the development of economy in our country, the requirements of economy for enterprises are becoming more and more strict,that requires the function of accounting department of enterprises to change. As for financial accounting and management accounting are both branches of accounting,and both play important roles in the enterprise＇s accounting management,they have correlation and differences.This paper mainly introduces the integration of financial accounting and management accounting in the new economic situation. This paper first introduces the importance of the integration of financial accounting and management accounting. Secondly, it illustrates the correlation and differences between the two.Only to clear this point,can we better integrate the two together,and finally,introduces the three kinds of measures should be taken. for the integration Only the financial accounting and management accounting integration, in order to promote better and faster development of enterprises.