基于信息化背景下财务会计与管理会计融合研究

Research on the Integration of Financial Accounting and Management Accounting under the Background of Informatization

随着科学技术的快速发展,互联网信息技术为不同行业提供了广阔的发展空间。因此,在信息化背景下,会计行业也会随之发生重大变革,财务会计的信息化与管理会计的信息化之间的有效融合也将成为迎合市场发展的必然趋势。本文从企业财务会计与管理会计的工作范畴入手,深入分析信息化背景下管理会计的发展动机及影响,立足于财务会计与管理会计的发展现状,进而提出一系列关于企业财务会计与管理会计的融合建议。

With the rapid development of science and technology,Internet information technology provides a broad space for the development of different industries.Therefore,under the background of informationization,the accounting industry will also undergo major changes,and the effective integration between the informationization of financial accounting and the informationization of management accounting will also become an inevitable trend to cater to the development of the market.Starting from the work scope of enterprise financial accounting and management accounting,this paper deeply analyses the development motivation and influence of management accounting under the background of informationization,based on the development status of financial accounting and management accounting,and then puts forward a series of suggestions on the integration of enterprise financial accounting and management accounting.