论新形势下管理会计与财务会计的融合.pdfVIP

论新形势下管理会计与财务会计的融合 摘要 当代中国随着国家经济的快速飞跃,财务会计和管理会计身为经济进步的 重要产物而出现,两种事物不只表现出差异也具有紧密的关系。新的环境之 下, 财务会计和管理会计二者的相互融合有助于会计工作充分表现控制功能, 能够提供更加及时、准确、全面的会计信息,可以帮助领导者做出更加合理的 决策,有利于企业向更好的方向迈进。 改革开放之后我国的经济慢慢苏醒，不同企业的经营模式更表现出综合 化，经营方法也变得多样繁复起来，所以独立的管理会计或者财务会计已经 无法适应和满足企业财务对企业的作用。对于现代社会的这种情况，管理会 计与财务会计只有融合。其实在企业平日的活动当中，管理者的终极目标还 是要让企业能够获利，盈利自然与基金活动分不开，然而会计就是企业资金 分配的依据，所以准确的会计能够保障企业赢得收益。这篇文章对管理会计 和财务会计之间的联系和区别进行讨论和分析,研究了管理会计和财务会计融 合这一事件的途径和方法,借此来为会计管理工作提供有用的参考。 关键词：新形势 管理会计 财务会计 融合 On the integration of management accounting and financial accounting under the new situation Abstract Modern society with the development of social economy, financial accounting and management accounting as the inevitable product of economic development arises at the historic moment, the two are not only different but also interrelated. Under the new situation, the integration of the two is conducive to the accounting work fully embodies the control function, can provide more timely, accurate, comprehensive accounting information, help managers to make the right decisions, and promote the development of enterprises. After the reform and opening up of Chinas economy began to develop a variety of business types showing a more integrated business model is more complicated, so the management accounting and financial accounting has been far from satisfying the needs of enterprise financial management. In the face of this situation, management accounting and financial accounting to integration. In fact, in the enterprise daily activities, the ultimate goal of managers or to bring profits for the enterprise, profit nature cannot do without the activities of the fund, which is accounting activities of funds management, the accounting work is an important