摘要
企业财务管理是企业良好运行的重要基础,在企业经营战略的制定和实现过程中,都发挥着积极的作用。企业的财务管理工作,根据具体职能可以分为管理会计和财务会计,论文对管理会计与财务会计在财务管理中的实际应用进行了分析,旨在为企业全面构建高效的财务管理模式提供积极的思路。
The financial management of enterprises is an important foundation for the good operation of enterprises,and plays an active role in the formulation and implementation process of the business strategy of enterprises.The financial management work of enterprises can be divided into management accounting and financial accounting according to the specific functions.This paper analyzes the practical application of management accounting and financial accounting in financial management,aiming to provide positive ideas for enterprises to comprehensively build efficient financial management mode.
作者
冯朝霞
FENG Zhao-xia(Henan Light Industry Vocational College,Zhengzhou 450002,China)
出处
《中小企业管理与科技》
2020年第27期48-49,共2页
Management & Technology of SME
关键词
管理会计
财务会计
财务管理
决策支持
management accounting
financial accounting
financial management
decision support