管理会计在业财深度融合中的应用探讨

Application of Management Accounting in Deep Integration of Business and Finance

复杂多变的企业内外部经营环境,使企业管理者经营决策难度日益增加,面对财务人员的核算型财务会计观念根深蒂固、信息系统融合支撑能力不足及融合主体能力受限等挑战,提出了推进业财深度融合的基本思路及深化全面预算管理、实施作业成本法和探索引入平衡计分卡等推进业财深度融合的有效举措。

The complex and changeable internal and external business environment makes it increasingly difficult for enterprise managers to make business decisions. Faced with the challenges of the deep-rooted calculating accounting concept in financial personnel, the insufficient support ability in information integration and the limited capability of integration between subjects, this paper proposes the basic ideas of promoting the deep integration of business and finance and some effective measures of deepening the comprehensive budget management, implementing the activity-based costing and introducing the balanced scorecard, in order to promote the in-depth integration of business and finance.