交通行业财务会计与管理会计融合的思考

Reflections on the Integration of Financial Accounting and Management Accounting in Transportation Industry

作为企业生产环节的一项重要管理活动,财务管理是企业合理调配自身资金的重要手段.近年来,随着我国交通行业的不断发展,业务内容也日趋复杂,对财务管理提出了更高的要求.在新经济背景下,要求交通行业做好财务会计和管理会计两者的融合工作,充分发挥企业会计的职能作用,以促进企业的长远、健康发展.基于此,文章阐述了交通行业会计融合转型的意义,分析了交通行业的财务工作现状,发现存在对管理会计认可度不高、会计融合准备工作不到位、财务系统模式不够完善的问题,并探讨了交通行业财务会计与管理会计的融合路径,以供参考.

As an important management activity of enterprise production,financial management is an important means for enterprises to allocate their own funds reasonably.In recent years,with the continuous development of transportation industry in China,the business content is becoming more and more complex,which puts forward higher requirements for financial management.Under the background of the new economy,the transportation industry is required to do a good job in the integration of financial accounting and management accounting,and give full play to the functions of enterprise accounting to promote the long-term and healthy development of enterprises.Based on this,this paper expounds the significance of accounting integration transformation in the transportation industry,analyzes the current situation of financial work in the transportation industry,finds that there are some problems such as low recognition of management accounting,inadequate preparation for accounting integration,and imperfect financial system model,and discusses the integration path of financial accounting and management accounting in the transportation industry for reference.