新形势下国企管理会计与财务会计的融合路径探索

Exploring the integration path of management accounting and financial accounting in state-owned enterprises under the new situation

近年来,我国经济环境发生了极大变化,国企也面临较大的发展压力。会计工作是国企经营管理工作中的重要组成部分,但经济新形势下,传统财务会计、管理会计相互独立的模式已难以满足国企发展需求,所以促进会计融合十分必要。基于此,文章对新形势下国企管理会计与财务会计的融合路径进行探索,以期为国企会计管理的转型提供参考。

The economic environment of our country has taken great changes in recent years,state-owned enterprises are also facing a lot of development pressure.Accounting is an important part of the operation and management of state-owned enterprises,but under the new economic situation,the traditional financial accounting and management accounting independent mode can no longer meet the development needs of state-owned enterprises,so it is necessary to promote accounting integration.Based on this,this paper explores the integration path of management accounting and financial accounting in state-owned enterprises under the new situation,in order to provide reference for the transformation of accounting management in state-owned enterprises.