新形势下财务会计与管理会计的融合

The Integration of Financial Accounting and Management Accounting Under the New Situation

会计学科一共包含两个分支,一个是财务会计,一个是管理会计,两个都是企业运营中不可缺少的重要部分。会计的工作目的都是为了提高经济效益,促进企业长远发展,但管理会计和财务会计二者的工作还有一些差异,这种差异性不利于会计职能的充分显现。随着时代的发展,企业对会计职位的要求越来越高,管理会计和财务会计的融合是必然趋势。论文将分析财务会计与管理会计之间的关系,研究二者融合的必要性,希望为相关行业提供一些参考。

The accounting discipline consists of two branches,one is financial accounting,the other ismanagement accounting,and they are both indispensable parts in enterprise operation.The purpose of accounting is to improve economic efficiency and promote the long-term development of enterprises.However,there are still some differences in thework ofmanagement accounting and financial accounting,which are not conducive to the fullmanifestation of accounting functions.With the development of the times,the requirement of enterprises for accounting positions is increasing,and the integration ofmanagement accounting and financial accounting is an inevitable trend.This paperwill analyze the relationship between financial accounting andmanagement accounting,and study the necessity of the integration of the two.Hoping to provide some reference for relatedindustries.