管理会计与财务会计的比较研究.doc

XX大学 本科毕业论文设计 题 目 管理会计与财务会计的比较研究 指导教师 黄XX 职称 研究生 学生姓名 XX玉 学号2XXXXXXXXXX 专 业 财务管理 班级 1班 院 （系） 商学院会计学系 完成时间 20XX年4月8日 管理会计与财务会计的比较研究 摘　　要 从产生历史分析，财务会计的产生历史比较悠久，自从帕乔利复式记账法产生以来，具有500多年历史发展过程。管理会计从财务会计分离并成为一门独立的学科还是20世纪20年代以后的事情。在1952年国际会计师联合会（1FAC）年会上正式采用了“管理会计”这一专门词汇，由此现代会计分为财务会计和管理会计两大分支。根据1986年美国会计师协会下属管理会计实务委员会《管理会计公告1A》的定义：“管理会计是向管理当局提供用于企业内部计划、评价、控制以及确保企业资源的合理使用和经营责任的履行所需财务信息的确认、计量、归集、分析、编报、解释和传递的过程。”这是具有代表性而且较为权威的对管理会计的界定。The comparative research of management accounting and financial accounting Abstract From the production history analysis, financial accounting produce a longer history, since Pacioli has generated double-entry bookkeeping, with 500 years of historical development. Separated from the financial accounting management accounting and became a separate discipline or 20 years after the 20th century things. In 1952, the International Federation of Accountants (1FAC) formally adopted the annual meeting of the management accounting of this specialized vocabulary, this modern accounting financial accounting and management accounting is divided into two branches.According to 1986 American Institute of Certified Management Accounting Practices Committee subordinates, Management Accounting Bulletin 1A definition: Management accounting is to provide for enterprise internal management plan, evaluation, control and ensure the rational use of corporate resources and management responsibility for implementation of the financial information required identification, measurement, accumulation, analysis, preparation and reporting, interpretation and delivery process. This is a representative but is much authority on management accounting The purpose of this is the modern accounting system the two branches, namely, financial accounting and management accounting, do a comprehensive analysis and understanding. The article on management accounting and comparative analysis of financial accounting and management