IT视角下管理会计与财务会计融合研究  

Research on the Integration of Management Accounting and Financial Accounting from the Perspective of IT

作　　者：张五新[1] 夏近娴 Zhang Wuxin;Xia Jinxian(School of Accountancy,Hubei University of Economics;Law&Business College of Hubei University of Economics,Wuhan 430205,China)

机构地区：[1]湖北经济学院会计学院 [2]湖北经济学院法商学院,湖北武汉430205

出　　处：《科技创业月刊》2022年第3期118-122,共5页Journal of Entrepreneurship in Science & Technology

摘　　要：传统企业会计管理体系中,会计体系被分成管理会计和财务会计两部分。随着IT技术在企业会计体系中的推广应用,IT技术融合管理会计与财务会计不仅可以提高企业会计体系的管理效率和质量,而且可以促进企业信息化发展。通过对比研究国内外文献,设计基于IT视角的管理会计与财务会计融合框架,提出管理会计和财务会计融合策略。With the continuous development of science and technology and the continuous advancement of economic globalization, information technology(it) is gradually applied in various fields of human civilization, promoting the better and faster development of financial accounting industry. Management accounting is an important part of the whole enterprise accounting management system, which has a direct impact on the enterprise’s operating level and income. Financial accounting is mainly to organize financial activities, calculate financial income and prepare financial statements. In the traditional enterprise accounting management system, the accounting system is divided into two parts: management accounting and financial accounting, which leads to the relatively low efficiency of the accounting system. With the popularization and application of it in enterprise accounting system, the integration of management accounting and financial accounting based on it technology can not only improve the management efficiency and quality of enterprise accounting system, but also promote the efficient development of enterprises towards the direction of intelligence.Based on the comparative study of domestic and foreign literature, this paper puts forward a strategy and framework for the integration of management accounting and financial accounting from the perspective of it. this paper designs a multi-faceted management accounting and financial accounting fusion strategy.

关 键 词：IT视角 管理会计 财务会计 融合策略框架 

分 类 号：F275[经济管理—企业管理]