基于业财融合视角下小微企业管理会计的应用

Application of Management Accounting for Small and Micro Enterprises from the Perspective of Industry and Finance Integration

随着信息化和人工机器人会计的智能化普及,也给小微企业会计造成巨大冲击和挑战。今年力度空前的税收优惠等政策不断地出台、普惠金融的支持,使得我国小微企业的发展有了动力。当管理会计理论与企业实践无法相互融合时,同样影响到小微企业日常的经营与发展。作为小微企业,加快传统记账会计向现代化管理会计转型升级,并切实顺应业务与财务密切联系,通过业财活动的整合,改进对总体管理会计的应用,为小微企业的决策提供支持,提升企业自身的价值,从而抓住发展的机会。

With the popularization of information technology and artificial robot accounting,accounting in small and micro enterprises is facing tremendous impact and challenges.This year,unprecedented tax incentives and other policies have been introduced continuously,and the support of Inclusive Finance has given impetus to the development of small and micro enterprises in China.When management accounting theory and enterprise practice can not be integrated,it also affects the daily operation and development of small and micro enterprises.As a small and micro enterprise,we should accelerate the transformation and upgrading of traditional accounting to modern management accounting,and conform to the close relationship between business and finance.Through the integration of financial activities,we should improve the application of general management accounting,provide support for the decision-making of small and micro enterprises,enhance the value of enterprises themselves,and seize the opportunity of development.