国企转型升级中管理会计与财务会计的融合研究

Research on the Integration of Management Accounting And Financial Accounting in the Transformation and Upgrading of State-Owned Enterprises

为了更好地应对市场竞争,适应全球经济大环境,我国国有企业正不断向股份制企业转化.在国企转型升级的过程中,作为企业财会升级的重要工具,管理会计与传统的财务会计融合可以极大地帮助国企完成转型,在国企转型升级过程中发挥着十分重要的作用.文章指出了我国国企财会管理存在的不足,分析了国企转型升级过程中管理会计与财务会计融合的必要性,并提出了管理会计与财务会计的融合策略,以供参考.

In order to better cope with market competition and adapt to the global economic environment,state-owned enterprises in China are constantly transforming into joint-stock enterprises.In the process of transformation and upgrading of state-owned enterprises,the integration of management accounting and traditional financial accounting,as an important tool for enterprise financial upgrading,can greatly help state-owned enterprises to complete the transformation and play a very important role in the process of transformation and upgrading of state-owned enterprises.This paper points out the shortcomings of financial and accounting management in state-owned enterprises,analyzes the necessity of the integration of management accounting and financial accounting in the process of transformation and upgrading of state-owned enterprises,and puts forward the integration strategy of management accounting and financial accounting for reference.