新形势下财务会计与管理会计的融合路径

The Integration Paths of Financial Accounting and Management Accounting Under the New Situation

随着市场经济发展节奏的不断加快,在企业发展过程中会计人员的工作内容、职责日趋多样。因此,为了与新形势下的市场发展趋势保持同步,企业需要结合自身的运营特点,对财务会计和管理会计进行充分融合,以合理有效的财务管理工作助推企业经济良好发展。对此,论文简要介绍了财务会计与管理会计的概念,并就二者之间的关联展开了论述,详细探讨了新形势下财务会计与管理会计的融合路径,以供参考。

With the continuous acceleration of the pace of development of the market economy,the work content and responsibilities of accounting personnel in the process of enterprise development are becoming more and more diverse.Therefore,in order to keep pace with the market development trend under the new situation,the enterprise needs to fully integrate financial accounting and management accounting in combination with its own operation characteristics,so as to promote the good development of enterprise economy with reasonable and effective financial management work.In this regard,the paper briefly introduces the concepts of financial accounting and management accounting,discusses the relationship between them,and discusses in detail the integration paths of financial accounting and management accounting under the new situation,for reference.