探究管理会计与财务会计在财务管理中的运用

Exploration on the Application of Management Accounting and Financial Accounting in Financial Management

会计工作在企业发展中发挥着重要的作用,但是目前单纯的财务会计已经不能满足时代发展的需要。在大多数企业的发展过程中,特别是在股份制企业的发展中,分离企业中的所有权与经营权,能够有效实现企业的规范化运行,提升企业的经济效益。因此,论文提出,企业在发展的过程中应结合实际情况,将财务会计与管理会计有机紧密结合,共同促进企业稳定发展。

The accounting work plays an important role in the development of enterprises,but at present,pure financial accounting can not meet the needs of the development of the times.In the development process of most enterprises,especially in the development of joint-stock enterprises,the separation of ownership and management rights in enterprises can effectively realize the standardized operation of enterprises and improve the economic benefits of enterprises.Therefore,the paper puts forward that in the process of enterprise development,enterprises should closely combine financial accounting with management accounting according to the actual situation to promote the stable development of enterprises.