财务会计与管理会计有效融合的理论基础及实践方式分析
发布时间：2017-12-27 00:34
本文关键词：财务会计与管理会计有效融合的理论基础及实践方式分析 出处：《全国商情》2016年30期 论文类型：期刊论文
更多相关文章： 财务会计 管理会计 融合 理论基础 实践方式
【摘要】：在现在的知识经济环境下,互联网技术和信息技术迅速的发展,随着这些高新技术在会计当中的广泛应用,财务会计和管理会计的融合变得越来越重要。在一般传统的知识理论里,都会认为财务会计应该应用到企业的外部环境当中,为企业的债权人、股东、社会第三方等提供会计信息。而管理会计则是应用到公司内部的会计信息的核算,以及公司的内部财务管理上面的。其实,作为组成会计系统的核心部分,财务会计和管理会计在企业的财务管理上是相互交融的,而不是互不相关的。本文着重从财务会计和管理会计融合的理论基础及实践方式这两个方面探索财务会计和管理会计的融合。
[Abstract]:In today's knowledge based economy, Internet technology and information technology are developing rapidly. With the wide application of these new technologies in accounting, the integration of financial accounting and management accounting is becoming more and more important. In the traditional knowledge theory, financial accounting should be applied to the external environment of enterprises, providing accounting information for creditors, shareholders and social third parties. And management accounting is applied to the accounting information in the company, as well as the internal financial management of the company. As a matter of fact, as the core part of the accounting system, financial accounting and management accounting are intermingled with each other in the financial management of the enterprise, not interrelated. This article focuses on the integration of financial accounting and management accounting from the two aspects of the theoretical basis and practice of financial accounting and management accounting.
【作者单位】： 江苏食品药品职业技术学院;
【分类号】：F234.3
【正文快照】： k痥谝酝囊到缒诖嬖谡庋墓鄣恪安莆窕峒贫酝，
本文编号：1339550
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