探究新形势下企业财务会计与管理会计的融合发展  

Exploration on the Integrative Development of Enterprise Financial Accounting and Management Accounting Under the New Situation

作　　者：邓纯青 李婷婷 DENG Chun-qing;LI Ting-ting(City College,Southwest University of Science and Technology,Mianyang 621000,China)

机构地区：[1]西南科技大学城市学院,四川绵阳621000

出　　处：《中小企业管理与科技》2020年第32期86-87,共2页Management & Technology of SME

摘　　要：时代在进步与发展,处于经济领域的财务会计与管理会计也开始逐渐地受到人们的高度重视。当前时期,多数企业都是选择使用财务会计与管理会计互不干扰的模式,但是这种模式却极大地限制住了财务人员的思维发展,对个人创造力的发挥也造成了十分严峻的阻碍作用,同时也会极大地降低有关工作的弹性。论文首先分别对财务会计与管理会计进行了深入的分析,继而逐步提出了企业财务会计与管理会计相关融合的合理措施。With the progress and development of the times,financial accounting and management accounting in the economic field also began to receive people's attention gradually.At present,most enterprises choose to use the mode that financial accounting and management accounting do not interfere with each other.However,this mode greatly limits the development of financial personnel's thinking,hinders the exertion of personal creativity,and greatly reduces the flexibility of relevant work.Firstly,this paper analyzes the financial accounting and management accounting respectively,and then puts forward the reasonable measures for the integration of enterprise financial accounting and management accounting.

关 键 词：新形势 企业财务会计 管理会计 

分 类 号：F275[经济管理—企业管理]