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新时期企业财务会计与管理会计协同发展的策略 被引量:3

The Strategy of Collaborative Development of Financial Accounting and Management Accounting of Enterprises in New Period
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摘要 管理会计和财务会计工作协同发展的目的是为了全面推进我国会计体系建设,提升会计工作的整体质量。从现实角度来看,管理会计和财务会计在企业的工作实践当中存在于多个经营环节。本次研究将从财务会计和管理会计的内涵与关系入手,然后分析两者在当前纺织企业内部的融合要素,为今后企业的全面预算管理与会计运营工作提供合理的参考借鉴,建立健全可以发挥改善管理与提升工作效率的会计管理制度。 The purpose of the collaborative development of management accounting and financial accounting is to comprehensively promote the construction of China’s accounting system and improve the overall quality of accounting work.From a practical point of view, there are many business links of management accounting and financial accounting in the practice of enterprises. This research will start with the connotation and relationship of financial accounting and management accounting, and then analyze the integration elements of the two in the current textile enterprises, so as to provide a reasonable reference for the comprehensive budget management and accounting operation of enterprises in the future, and establish and improve the accounting management system that can play a role in improving management and improving work efficiency.
作者 江月 Jiang Yue(Jiangxi Vocational College of Finance and Economics,Jiujiang Jiangxi 332000)
出处 《山东纺织经济》 2023年第2期19-22,共4页 Shandong Textile Economy
关键词 财务会计 管理会计 协同发展 nancial accounting management accounting collaborative development
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