摘要
本文针对当前大数据时代之下的财务会计和管理会计间的融合进行探究,对于财务会计和管理会计的概念进行分析,并对两者融合的基础进行研究,从而制定完善的应对策略,真正将两者融合的优势凸显出来,由此为我国企业未来健康发展提供坚实保障。
This paper explores the integration of financial accounting and management accounting under the current big data era,analyzes the concepts of financial accounting and management accounting,and studies the basis of the integration of the two,so as to formulate perfect coping strategies,and truly highlight the advantages of the integration of the two,thus providing a solid guarantee for the future healthy development of Chinese enterprises.
作者
张丽芳
Zhang Lifang(Shanxi Guoxin Energy Development Group Tonghui Clean Energy Co.,Ltd.Taiyuan 030000,China)
出处
《长江技术经济》
2020年第S02期162-163,共2页
Technology and Economy of Changjiang
关键词
大数据时代
财务会计
管理会计
融合
big data era
financial accounting
management accounting
integration
