Under the conventional concept, the financial accounting work of enterprises is mainly based on external accounting reports, and the corresponding accounting personnel play a relatively weak role in the management dec...Under the conventional concept, the financial accounting work of enterprises is mainly based on external accounting reports, and the corresponding accounting personnel play a relatively weak role in the management decision-making reference role in the work, and management accounting pays more attention to the digestion and utilization of internal accounting information than financial accounting, and uses it for future enterprise development decision-making after obtaining relevant accounting information. Under the current situation, the importance of management accounting is becoming more and more significant, and the integration and development of management accounting and financial accounting is an important research content of the reform of enterprise accounting work under the new situation. This paper will take the overview of management accounting and financial accounting as the starting point, analyze the necessity of the integration and development of management accounting and financial accounting, and analyze the problems existing in the integration of the two in the form of corresponding problems and strategies, and propose corresponding integration development strategies for the problems.展开更多
文摘Under the conventional concept, the financial accounting work of enterprises is mainly based on external accounting reports, and the corresponding accounting personnel play a relatively weak role in the management decision-making reference role in the work, and management accounting pays more attention to the digestion and utilization of internal accounting information than financial accounting, and uses it for future enterprise development decision-making after obtaining relevant accounting information. Under the current situation, the importance of management accounting is becoming more and more significant, and the integration and development of management accounting and financial accounting is an important research content of the reform of enterprise accounting work under the new situation. This paper will take the overview of management accounting and financial accounting as the starting point, analyze the necessity of the integration and development of management accounting and financial accounting, and analyze the problems existing in the integration of the two in the form of corresponding problems and strategies, and propose corresponding integration development strategies for the problems.
