摘要
我国会计学学科将会计分财务会计学、管理会计学和成本会计学,习惯上人们在工作中将三块领域分开,随着现代企业的管理水平不断提高,以及现代管理手段的多元化、科学化,本人认为财务会计学、管理会计学和成本会计学在会计实务工作中的融合成为必然发展趋势,这种融合更能有效地产生管理的综合效益。
In China, the subject of accountancy includes financial accounting, management accounting and cost accounting and these three areas are separated to work normally. With the modern management of enterprise improvement, diversification and scientific style, amalgamation of financial accounting, management accounting and cost accounting should to be inevitable developing trend, which could offer you management comprehensive benefits.
出处
《铜业工程》
CAS
2008年第2期103-105,共3页
Copper Engineering
关键词
财务会计
管理会计
成本会计
财务管理
financial accounting
management accounting
cost accounting
financial management
