Organic Integration and Innovative Development of Financial Accounting and Management Accounting

Zhaoxu Meng

《Frontiers in Economics and Management》 2卷7期 (2021/07) Pp. 300-304

https://doi.org/10.6981/FEM.202107_2(7).0043

摘要

Accounting is an important position in the operation and development of an enterprise. In the enterprise accounting system, accounting is mainly composed of financial accounting and management accounting, although financial accounting and management accounting belong to different parts of the accounting system, they are closely related and not only rely on common information sources but also aim at promoting the development of enterprises, it is necessary to strengthen the use of funds and reduce business risks in the light of the development of enterprises. This paper starts with the summary of financial accounting and management accounting, analyzes the necessity of the transition from financial accounting to management accounting, and puts forward the difficult position of the integration of financial accounting and management accounting, finally, it analyzes how to promote the organic integration of financial accounting and management accounting, hoping to bring help to related research.

關鍵字

Financial Accounting ； Management Accounting ； Integration ； Innovation and Development

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