论新形势下管理会计与财务会计的融合途径

On the Integration Way of Management Accounting and Financial Accounting Under the New Situation

财务会计与管理会计两者既有区别,又有联系。基于此,在界定两者概念的基础上,从财务会计和管理会计之间存在的关联性与差异性入手,对财务会计和管理会计之间的关系进行解析,并以新形势下实现财务会计和管理会计融合的重要性为依据,提出两者融合的措施。

There are differences and connections between financial accounting and management accounting. In this paper,based on the definition analyzing,starting from the correlation and difference between financial accounting and management accounting,the relationship between financial accounting and management accounting was analyzed. On the background of the importance of their integration,the countermeasures for integration were also analyzed.