试论财务会计与管理会计的融合  

On Mergence of Financial Accounting and Management Accounting

作　　者：刘志国[1] 

机构地区：[1]河南经贸职业学院,河南郑州450053

出　　处：《黄河水利职业技术学院学报》2006年第1期94-95,共2页Journal of Yellow River Conservancy Technical Institute

摘　　要：财务会计与管理会计的融合是社会发展的必然趋势,它是一个集事前预测、决策,事中控制、事后分析评价在内的全面核算与全程管理有机结合的管理核算型会计系统。二者在逻辑上紧密联系,在实务中共同协作,能充分发挥会计在企业管理信息系统中的核心子系统作用。Financial accounting and management accounting will mix together and become all-round calculating and whole-processed management system which consists of forecasting beforehand, controlling during the process and analysing and evaluating at the end. They both are linked together intimately making decision, logicaly and cooperate in the practise to promise that accounting plays a key role in enterprise managing information system.

关 键 词：财务会计 管理会计 融合 

分 类 号：F234.3[经济管理—会计学] F234.4[经济管理—国民经济]