摘要
管理会计与财务会计是会计系统的两个不同分支,随着经济的发展和会计理论的成熟,二者将趋于融合。文章分析了管理会计与财务会计融合存在的障碍,探讨了二者融合的可行性,并从会计信息质量、会计信息数量以及会计信息成本三方面评价了管理会计与财务会计融合的价值。
Managerial accounting and financial accounting are two branches in accounting system.With the development of economy and accounting theory,the two tend to get integration.The article analyzes the obstacles in fusion of managerial accounting and financial accounting,discusses the feasibility of integration and evaluates the value of integration of managerial accounting and financial accounting from accounting information quality,accounting information quantity and accounting information cost.
出处
《长春大学学报》
2012年第5期522-525,共4页
Journal of Changchun University
关键词
管理会计
财务会计
融合
会计价值
managerial accounting
financial accounting
integration
accounting value
