浅析财务会计与管理会计的融合

Analysis on the Integration of Financial Accounting and Management Accounting

文中从财务会计和管理会计的渊源出发,根据两者之间的联系、目标和未来发展趋势的一致性,从理论基础、实践基础和价值基础等方面探讨两者融合的必然性。事实上,财务会计和管理会计两者的分化,是社会发展到一定阶段的产物,两者是会计的两大分支,是原始会计活动在外延和功能上的扩大。虽然两者在企业的管理活动中扮演着不同的角色,但它们在职能上相互耦合,功能上相互统一,最终的目标都是为了实现企业的最大经济效益。它们在本质上所具有的目标的一致性,意味着两者的融合是未来趋势所在。

This article from the origin of financial accounting and management accounting,according to the consistency, goals and future development trend between the two, to explore the necessity of the integration of the two from the theoretical basis,practical basis and value basis. In fact,the differentiation of financial accounting and management accounting is the product of social development to a certain stage, the two is the accounting of the top two branches, is the expansion of the original accounting activities and functions of the expansion. Although both of them play different roles in the management activities of enterprises, they can be coupled with each other on the job,and the functions are unified. They are essentially consistent with the target,which means that the integration of the two is the future trend.