摘要
本文以大数据背景下财务会计与管理会计的融合发展为研究主题,首先阐述财务会计和管理会计的区别和联系,然后分析企业推动财务会计与管理会计融合发展的意义,最后提出相关策略,以期为相关工作人员提供参考。
This paper takes the integrated development of financial accounting and management accounting against the backdrop of big data as its research theme.It initially elaborates on the differences and connections between financial accounting and management accounting.Subsequently,it analyzes the significance of enterprises promoting the integrated development of financial accounting and management accounting.Finally,suggestions are explored and proposed,with the aim of providing references for relevant professionals.
作者
段晓霞
DUAN Xiaoxia(Business School,Shanxi Jinzhong Institute of Technology,Jinzhong 030600,China)
出处
《高科技与产业化》
2024年第10期104-106,共3页
High-Technology & Commercialization
关键词
大数据
财务会计
管理会计
融合发展
big data
financial accounting
management accounting
integrated development