财务会计与管理会计的有机融合与创新发展  

The Organic Integration and Innovative Development of Financial Accounting and Management Accounting

作　　者：吴芬[1] 杨怀伟[2] WU Fen;YANG Huaiwei(Fuyang Vocational Technical College,Fuyang 236031,China;Fuyang Normal University,Fuyang 236037 China)

机构地区：[1]阜阳职业技术学院,阜阳236031 [2]阜阳师范学院,阜阳236037

出　　处：《北京印刷学院学报》2018年第2期68-70,共3页Journal of Beijing Institute of Graphic Communication

基　　金：安徽省高校人文社会科学研究重点项目"餐饮业作业成本管理系统实施研究--以阜阳X酒店为例"(编号:SK2017A0669);省级会计电算化专业综合改革试点项目(编号:2013zy106);省级教育教学研究项目"以财务处;教学系共建财务实训基地建设带动会计电算化品牌专业实训建设的探索"成果(编号:2014jyxm490);省级财会示范实验实训中心项目(编号:2015sxzx035);省级名师工作室项目(编号:2015msgzs169)

摘　　要：目前,在经济全球化的发展趋势之下,越来越多的企业在迅速发展的同时,开始注重企业内部的管理和发展,财务会计与管理会计的创新发展就是重点项目之一。本文主要通过以下几个方面论述了我国财务会计和管理会计的发展现状,以及应当如何将财务会计与管理会计有机融合在一起,如何对其进行创新发展,并对财务会计与管理会计在有机融合的过程中,遇到的困难进行探讨和研究,并且提出了解决方案。At present,under the trend of economic globalization,more and more enterprises begin to pay attention to the management and development of themselves while they are developing rapidly,in which the innovation and development of financial accounting and management accounting is one of the key projects.This paper mainly discusses the current development of China's financial accounting and management accounting from the following aspects,describes how to integrate financial accounting and management accounting organically and how to develop it creatively.In addition,it also discusses the difficulties encountered in the process of organic inte?gration of financial accounting and management accounting,and puts forward effective solutions.

关 键 词：财务会计 管理会计 有机融合 创新发展 

分 类 号：F23[经济管理—会计学]