摘要
会计是企业运营中重要的一个职位,其承担着企业的控制、监督、反映等重要职责。会计系统主要包括财务会计和管理会计两部分,实现财务会计与管理会计的有机融合是企业长期稳定发展的基础。
Accounting is an important position in the operation of an enterprise,and it is responsible for the control,supervision and reflection of the enterprise.The accounting system mainly includes two parts:financial accounting and management accounting.The organic integration of financial accounting and management accounting is the foundation for the long-term stable development of an enterprise.
作者
车彦波
CHE Yan-bo(Shendong Coal Group,China Energy Investment Group Co.,Ltd.,Yulin 719315,China)
出处
《中小企业管理与科技》
2021年第3期69-70,共2页
Management & Technology of SME
关键词
财务会计
管理会计
有机融合
创新发展
financial accounting
management accounting
organic integration
innovative development