摘要
近年来,随着新会计制度的改革,传统单一的企业财务会计已经不能与时俱进,满足新经济形势下市场发展需求,这需要将企业财务会计与管理会计工作进行有机融合,可以有效反映出企业的实际财务状况,并有效提升企业的决策精准率,这对企业的发展战略起到了积极的完善作用。对此,本文就新经济形势下,企业财务会计与管理会计融合之间的相关内容进行分析,并提出两者之间的融合策略。
In recent years,with the reform of the new accounting system,the traditional single enterprise financial accounting can no longer keep pace with the times and meet the market development needs under the new economic situation.This requires the organic integration of enterprise financial accounting and management accounting,which can effectively reflect the actual financial situation of the enterprise and effectively improve the accuracy of enterprise decision-making,which has played a positive role in improving the development strategy of the enterprise.In this regard,this paper analyzes the relevant contents of the integration of enterprise financial accounting and management accounting under the new economic situation,and puts forward the integration strategy between the two.
作者
梁伟
LIANG Wei(Financial Management Department of China FAW Group Corporation,Changchun,Jilin Province,130011 China)
出处
《科技创新导报》
2021年第22期89-90,93,共3页
Science and Technology Innovation Herald
关键词
新经济形势
企业财务会计
管理会计
融合策略
The new econonic situation Enterprise financial accounting
Management accounting
Integrated strategy
