财务会计管理会计信息化融合研究  

Informationalization Integration Research of Financial Accounting and Management Accounting

作　　者：吴敏[1] 

机构地区：[1]河北政法职业学院,石家庄050000

出　　处：《价值工程》2018年第6期85-87,共3页Value Engineering

基　　金：河北政法职业学院院级课题;<财务会计管理会计信息化融合必然性研究>;课题号:ZF20170608

摘　　要：现代信息技术和互联网技术的的发展,对会计领域产生了深远的影响,会计信息将融入大数据环境,提供一体化信息来服务企业管理。顺应时代发展,财务会计和管理会计的学科边界逐步打破,从数据上、理论方法上、信息系统上、以及职能上融合渐成趋势。The development of modern information technology and Internet technology has a far-reaching impact on the accounting field. Accounting information will be integrated into the big data environment and provide integrated information to serve the business management. With the development of times, the discipline boundaries of financial accounting and management accounting be gradually break down, and the integration from the data, theoretical methods, information system and function has gradually become a trend.

关 键 词：财务会计 管理会计 信息化 

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