“互联网+”背景下制造企业财务会计与管理会计的融合

Integration of Financial Accounting and Management Accounting for Manufacturing Enterprises in Era of “Internet +”

新经济形势下,信息技术广泛应用,"互联网+"已在各行业普及,尤其是会计行业,"互联网+会计"是一项重要的教学改革内容。跟企业运营过程中不可或缺的财务会计相比,管理会计因其更加注重企业经济效益分析,为企业提供更多决策所需的信息,对不同规模的制造业都有很强的适用性,故日益受到青睐。文章从财务会计与管理会计的联系入手,分析"互联网+"背景下,当前制造企业财务会计活动的特点与不足之处,进而指出财务会计与管理会计融合的必要性及有效路径。

Under the new economic situation,information technology is widely used,and"Internet+"has been popularized in various industries,especially in the accounting industry."Internet+accounting"is an important content of teaching reform.Compared with the indispensable financial accounting in the business operation process,management accounting is increasingly favored for it’s focusing on the analysis of corporation economic profits,provides the enterprises with more information for decision-making,and has a strong applicability to the manufacturing enterprises of different sizes.Starting from the connection between financial accounting and management accounting,this article analyzes the characteristics and shortcomings of financial accounting activities of manufacturing enterprises under the background of"Internet+",and then points out the necessity and the effective path of integrating financial accounting with management accounting.