摘要
本文以新形势下企业财务会计与管理会计融合分析为题,首先阐述财务会计和管理会计间的关系,其次分析企业财务会计和管理会计融合的必要性,最后提出促进财务会计和管理会计融合的建议,希望为相关行业提供借鉴。
This article focuses on the analysis of the integration of corporate financial accounting and management accounting under the new situation.First,explain the relationship between financial accounting and management accounting.Secondly,it analyzes the necessity of the integration of corporate financial accounting and management accounting.Finally,it puts forward suggestions to promote the integration of financial accounting and management accounting,hoping to provide reference for related industries.
作者
陶敏
TAO Min(Qingdao Development Zone Investment and Construction Group Co.,Ltd.)
出处
《中国商论》
2021年第15期159-161,共3页
China Journal of Commerce
关键词
财务会计
管理会计
会计制度
financial accounting
management accounting
accounting system