新形势下管理会计与财务会计的融合思考

Reflections on the Integration of Management Accounting and Financial Accounting under the New Situation

随着经济发展速度的不断加快,企业会计的职能需要进行及时更新与融合,其中管理会计和财务会计属于需要进行职能改革的岗位。基于此,对新形势下管理会计与财务会计之间的区别和联系进行详细论述,分析管理会计与财务会计融合的必要性,从建立统一的会计信息系统、建立协调的会计组织结构、建立完善的会计制度和政策、建立有效的会计监督和评价机制、持续会计学习和创新文化这五个方面提出具体的融合策略,并进行举例论证。希望能够为相关企业提供一定的参考与借鉴,助力会计行业高质量发展。

With the continuous acceleration of economic development,the functions of enterprise accounting also need to be updated and integrated in a timely manner,among which management accounting and financial accounting are positions that require functional reform.Based on this,a detailed discussion is conducted on the differences and connections between management accounting and financial accounting in the new form,and the necessity of integrating management accounting and financial accounting is analyzed.Specific integration strategies are proposed from five aspects:establishing a unified accounting information system,establishing a coordinated accounting organizational structure,establishing sound accounting systems and policies,establishing effective accounting supervision and evaluation mechanisms,and continuously learning and innovating accounting culture.Examples are given to demonstrate these strategies.I hope to provide some reference and inspiration for relevant enterprises,and help the accounting industry to make significant progress.