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近年来,我国的会计体系不断趋于完善发展,管理会计与财务会计的融合是社会经济发展的必然趋势,尽管我国管理会计的出现要晚于财务会计,但它却促进企业财务会计工作职能逐渐明晰化,推动了企业的制度化管理进程。本文在简要分析管理会计与财务会计融合可行性的基础上,从合并数据信息源、运用变动成本法、充分利用信息技术及协调业务处理科室方面提出了相应措施,希望推动二者的有效融合。
In recent years, the accounting system of our country has tended to perfect development. The integration of management accounting and financial accounting is an inevitable trend of social economic development. Although our country’s management accounting appears later than financial accounting, it promotes the gradually gradual function of the enterprise’s financial accounting Clarification, and promote the institutionalization of enterprise management process. Based on the brief analysis of the feasibility of the integration of management accounting and financial accounting, this paper put forward corresponding measures from the merging of data sources, using the variable cost method, making full use of information technology and coordinating the business processing departments, hoping to promote their effective integration.