财务会计与管理会计的融合研究

Research on the Integration of Financial Accounting and Management Accounting

我国企业在发展过程中,财务会计与管理会计尤为重要,各有自身职能,其中财务会计主要是对企业经济活动产生的费用进行实时性核算;管理会计主要是对企业运营过程中不同经济活动进行有效的管理与规划。此外,目前我国企业的发展需要科学的管理团队,并且也离不开会计核算,因此将财务会计与管理会计进行有效的融合,能够在较大程度上提高会计系统运行中的效率。

In the process of the development of Chinese enterprises,financial accounting and management accounting are particularly important,they have their own functions,among them,financial accounting mainly carries out real-time accounting of the expenses arising from the economic activities of enterprises,while management accounting mainly carries out effective management and planning of different economic activities in the process of operation of enterprises.In addition,the development of enterprises in China needs scientific management team,and accounting is also indispensable,therefore,the effective integration of financial accounting and management accounting can greatly improve the efficiency of the operation of accounting system.