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企业管理会计与财务会计融合研究——以XX公司为例 被引量:7

Research on the Integration of Enterprise Management Accounting and Financial Accounting——Taking XX Company as an Example
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摘要 会计是企业发展中的重要工作内容,但是随着社会的不断进步,以及市场竞争的日益激烈,单纯的会计工作已经不能实现现代企业的发展要求,企业管理会计与财务会计相互之间的契合程度日渐紧密起来,文章针对管理会计与财务会计的融合条件展开研究,以XX的基础上,通过理念的创新、方式的科学应用,更好的服务于企业,持续提升企业的经济效益。 Accounting is an important part of enterprise development,but with the continuous progress of society and the increasingly fierce market competition,pure financial accounting has been unable to meet the development needs of the times,the degree of fit between management accounting and financial accounting is becoming closer and closer,and the conditions for the integration of management accounting and financial accounting are studied.Taking XX Company as an example,on the basis of defining the functions of management accounting and financial accounting,through the innovation of ideas and scientific application of methods,this paper could better serve enterprises and promote the sustainable improvement of economic benefits of enterprises.
作者 赵惠 ZHAO Hui(Beijing Vivame Technology Co.,Ltd.,Beijing 100000,China)
出处 《企业技术开发》 2019年第2期108-110,共3页 Technological Development of Enterprise
关键词 企业管理会计 企业财务会计 相互融合 Management accounting Financial accounting Integration
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