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新形势下企业管理会计与财务会计的融合发展研究 被引量:1

Research on the Integrated Development of Enterprise Management Accounting and Financial Accounting under the New Situation
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摘要 随着改革开放的不断深入,我国企业有了巨大的发展。在企业发展过程中,为确保企业运营符合新形势的发展要求,必须重视财务管理工作,进行科学合理的管理,提升企业财务管理的工作效率和工作质量。从新形势下我国企业实际发展情况来看,企业管理会计和财务会计的融合发展将成为主流发展方向。因此,企业不仅要关注财务工作,还要重点关注管理会计工作的实施,将二者高效融合,通过科学管理,实现财务管理科学化合理化,进而促进企业稳定发展。 With the deepening of reform and opening up,enterprises have made great development in China.During the process of enterprise development,in order to ensure that enterprise operation meets the development requirements of the new situation,it is necessary to attach importance to financial management,carry out scientific and reasonable management,and improve the work efficiency and quality of enterprise financial management.From the perspective of the actual development of Chinese enterprises under the new situation,the integrated development of enterprise management accounting and financial accounting will become the mainstream.Therefore,enterprises should not only pay attention to financial work,but also focus on the implementation of management accounting work,integrate the two efficiently,and realize the scientific and rationalization of financial management through scientific management,thereby promoting the stable development of the enterprise.
作者 郭晋娟 GUO Jin-juan
出处 《当代会计》 2021年第12期17-19,共3页 Contemporary Accounting
关键词 管理会计 财务会计 融合发展 新形势 Management Accounting Financial Accounting Fusion Development New Situation
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