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伴随我国社会经济的快速发展,带动着会计也取得了一定的发展,而财务会计以及管理会计经历了分离后在此进行融合。现阶段的经济发展趋势为其融合提供一定的基础,因此,为了保证其有效的融合会计必需不断的融入到生产经营决策环节之中,换言之,受到企业客观经济的影响,需要二者完成,同时也为二者的融合提供了一定的基础。基于此,本文主要对新形势下财务会计与管理会计的融合进行了简要的分析,希望可以为相关的工作人员提供一定的参考。
With the rapid development of China’s social economy, accounting has also made some progress, while financial accounting and management accounting after the separation of the integration here. Therefore, in order to ensure its effective integration of accounting must continue to be integrated into the production and management decision-making links, in other words, subject to the impact of the objective economy of the enterprise, both need to be completed, at the same time It also provides a certain basis for the integration of the two. Based on this, this article mainly analyzes the integration of financial accounting and management accounting under the new situation, and hopes to provide some reference for relevant staff.