新经济形势下的企业财务会计与管理会计融合发展研究

Research on the Integrated Development of Enterprise Financial Accounting and Management Accounting under the New Economic Situation

随着我国经济水平的快速提高,企业对经营管理活动提出了严格的要求,财务会计和管理会计的融合是企业会计工作未来的发展方向。企业要运用全新的管理理念,推动财务会计和管理会计相互融合,为企业制定决策提供支持。文章介绍了企业财务会计与管理会计的内容,结合新经济形势下的企业财务会计与管理会计融合的优势,分析了两者融合发展的策略。

With the rapid improvement of market economic in China,enterprises have put forward strict requirements for operation and management activities.The integration of financial accounting and management accounting is the future development direction of enterprise accounting.Enterprises should use new management concepts to promote the integration of financial accounting and management accounting and provide support for enterprise decision-making.This paper introduces the content of enterprise financial accounting and management accounting,and analyzes the advantage and the development strategy of the integration of enterprise financial accounting and management accounting under the new economic situation.