管理会计财务会计毕业论文.docVIP

专科毕业设计 题目 管理会计与财务会计 会计是一个经济信息系统，企业会计是会计的主体。财务会计与管理会计是企业会计的两个重要分支。管理会计对内，财务会计对外财务会计主要通过企业定期的财务报表，如资产负债表、损益表和现金流量表等，为外部与企业有经济利害关系的投资人、债权人和政府有关部门提供企业服务。相对财务会计，管理会计侧重于企业内部的经营管理和决策时对技术与方法的“应用”，以提高经济效益为目的，为企业内部管理者提供经营管理决策的科学依据为目标而进行的经济管理活动。虽然管理会计为了满足企业内部管理决策，从传统的会计系统中分离出来，成为与财务会计并列的独立领域。但是在会计行业不断的发展过程中，我们无处不感受到“管理”与“会计”的融合。Accounting is an economic information system. Accounting is the accounting entity. Financial accounting and management accounting are two important branches of business accounting. Management accounting, financial accounting financial accounting off oreign,mainly through the enter prise periodic financial statements, such as balance sheet, income estate mentand cash flow statement, provide business service for there levant departments have economic interests outside and corporate investors, creditor sand government. With respect to financial.Accounting, management accounting focuses on the internal management and decision-making on the technology and method of application, in order to improve the economic benefit for. The purpose, to provide management decision-making basis for the internal management of enter prise and to the goal the economic management. Although the management accounting in order to meet the internal management, Separated from the traditional accounting system, a main independent parallel and financial accounting. But in the development process of accounting industry constantly, we cannot feel the management and financial accounting Keywords:financial accounting；management accounting；fusion 目 录 引言······························1 1、管理会计与财务会计之间的联系与区别············· 2 1.1管理会计与财务会计之间的联系················ 2 1.2管理会计与财务会计之间的区别················ 2 2、理会计与财务会计之间的融合关系··············· 3 2.1管理会计与财务会计的互补使企业内外兼顾··········· 3 2.2管理会计与财务会计时间范畴紧密联系············· 4 3、理会计与财务会计一体化的对策················ 4 3.1促进管理会计与财务会计一体化·············`· · 4 结论······························ 4 致谢······························ 4 参考文献···························· 5 引