管理会计与财务会计融合在中小企业的应用研究

Research on the Application of the Integration of Management Accounting and Financial Accounting in Small and Medium-sized Enterprises

在企业发展的新环境下,我国经济飞速发展,为中小企业的发展提供了良好的条件,与此同时中小企业也面临着巨大的行业竞争压力。在中小企业的财务管理中,涉及管理会计和财务会计的职能发挥,两者之间既存在区别又有着密切联系,本文就主要针对管理会计与财务会计融合在中小企业的应用进行研究,希望对中小企业的财务管理提供借鉴。

Under the situation in the new period,China’s economic development is very rapid,and also provides a good condition for the development of small and medium-sized enterprises.At the same time,small and medium-sized enterprises are faced with the huge industry competitiveness,so in order to achieve sustained and stable development,they need to do a good job of financial management in small and medium-sized enterprise financial management,involving the functions of management accounting and financial accounting.If there are differences between the two and also they are closely related to each other.As follows,this article focuses on the integration of the management accounting and financial accounting research and their application in small and medium-sized enterprises,hoping to help the financial management of small and medium-sized enterprises.