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企业管理会计与财务会计有效融合的策略探讨

Discussion on the Strategies for the Effective Integration of Management Accounting and Financial Accounting in Enterprises
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摘要 当前,市场竞争日趋激烈,如何提高企业的经济效益、提升企业的核心竞争力,是企业急需解决的主要问题。管理会计能够促进企业经济效益的提高,使企业更好地发展,而财务会计主要是汇总企业的相关数据信息,为企业的相关决策提供依据。文章就如何将二者进行有效融合以促进企业更好地发展进行了探讨,并提出了相应的建议,以供参考。 At present,the market competition is becoming increasingly fierce.How to improve the economic benefits of enterprises and enhance the core competitiveness of enterprises is the main problem urgently needed to solve by enterprises.Management accounting can promote the improvement of economic benefits of enterprises to make them develop better,while financial accounting can mainly summarize relevant data and information of enterprises to provide basis for relevant decisions of enterprises.This paper discusses how to effectively integrate the two to promote the better development of enterprises,and puts forward corresponding suggestions for reference.
作者 王玉芬 WANG Yu-fen
出处 《当代会计》 2021年第9期151-153,共3页 Contemporary Accounting
关键词 管理会计 财务会计 融合 Management accounting Financial accounting Integration
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