财务会计与管理会计的融合研究

Research on the Integration of Financial Accounting and Management Accounting

财务会计和管理会计作为会计学科的两个重要组成部分,在企业的管理发展和决策中发挥着无法替代的作用。近年来,财务会计和管理会计在渐渐融合,推进财会和管理会计的互补融合,可以更有利于会计行使自身的职能,有利于促进企业的发展进步。基于此,从财务会计与管理会计的关系出发,阐述管理会计与财务会计融合的必然性,进而挖掘出企业财务会计、管理会计融合后的优势所在,旨在为企业会计发展提供借鉴。

Financial accounting and management accounting,as two important parts of accounting discipline,play an irreplaceable role in the management development and decision-making of enterprises.In recent years,financial accounting and management accounting are gradually integrated,and the complementary integration of accounting and management accounting can be more conducive to accounting to exercise its own functions and promote the development and progress of enterprises.Based on this,from the relationship between financial accounting and management accounting,this paper expounds the inevitability of the integration of management accounting and financial accounting,and then excavates the advantages of the integration of enterprise financial accounting and management accounting,in order to provide reference for the development of enterprise accounting.