摘要
财务会计与管理会计的融合是社会发展的必然趋势,它是一个集事前预测、决策,事中控制、事后分析评价在内的全面核算与全程管理有机结合的管理核算型会计系统。二者在逻辑上紧密联系,在实务中共同协作,能充分发挥会计在企业管理信息系统中的核心子系统作用。
Financial accounting and management accounting will mix together and become all-round calculating and whole-processed management system which consists of forecasting beforehand, controlling during the process and analysing and evaluating at the end. They both are linked together intimately making decision, logicaly and cooperate in the practise to promise that accounting plays a key role in enterprise managing information system.
出处
《黄河水利职业技术学院学报》
2006年第1期94-95,共2页
Journal of Yellow River Conservancy Technical Institute
关键词
财务会计
管理会计
融合
financial accounting
management accounting
mergence
