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随着社会的进步与经济的发展,企业管理会计与成本会计以及财务管理内容交叉导致企业资源的浪费,同时造成企业工作效率降低。但是我们必须要承认会计与财务管理在企业的运营与发展中起着重要的作用。将管理会计与成本会计进行有机结合,把财务管理工作中的重点进行分离。作者在文阐述了管理会计、成本会计、财务管理内容交叉的成因,并提出了相应的优化措施。
As social progress and economic development, business management accounting and cost accounting and financial management of the contents of the cross led to the waste of business resources, while reducing business efficiency. But we must admit that accounting and financial management play an important role in the operation and development of enterprises. The combination of management accounting and cost accounting, the focus of the separation of financial management. The author expounds the causes of the crossover of management accounting, cost accounting and financial management in the paper, and puts forward the corresponding optimization measures.