新经济形势下财务会计与管理会计融合趋势的研究

Research on the Integration Trend of Financial Accounting and Management Accounting Under the New Economic Situation

文章研究了新经济形势下财务会计与管理会计的融合趋势,以探讨信息技术、新经济环境以及管理会计创新对这一趋势的影响。通过分析信息技术在财务会计中的应用和新经济环境下财务报告的变化,阐述了新经济形势下财务会计的变革,探讨了管理会计在新经济形势下的创新,包括管理会计与战略管理的一体化转型以及技术驱动下的管理会计工具的数字化应用。此外,还对财务会计与管理会计融合的定义、范围、原因与动力进行了深入分析,并探讨了融合对企业决策的影响,包括决策效率与准确性的提升,以及风险管理与预警机制的改进,旨在为企业的财务发展探讨新的发展路径。

This paper studies the integration trend of financial accounting and management accounting under the new economic situation,in order to explore the impact of information technology,new economic environment and management accounting innovation on this trend.By analyzing the application of information technology in financial accounting and the change of financial reports under the new economic environment,this paper expounds the reform of financial accounting and the innovation of management accounting under the new economic situation,including the integration of management accounting and strategic management and the digital application of management accounting tools driven by technology.Besides,this paper deeply analyzes the definition,scope,reasons and motivation of the integration of financial accounting and management accounting,and discusses the impact of the integration on enterprise decision-making,including the improvement of decision-making efficiency and accuracy,as well as the improvement of risk management and early warning system.