摘要
本文对基于价值链的财务管理与管理会计的融合性进行了研究,分析了财务管理和管理会计的研究对象均为价值运动;指出从"价值链"的角度看,财务管理和管理会计存在不可分割的内在联系以及在业绩考评体系运用中,管理会计与财务管理的长期良性融合。
Based on the value chain, the thesis researches the combination of financial management and management accounting. It expounds that value movement is the researching object, and points out that, from the viewpoint of value chain, there are intensive relations between financial management and management accounting, and there is a long-term beneficial combination between them in the performance assessment system.
出处
《鞍山师范学院学报》
2008年第1期25-26,共2页
Journal of Anshan Normal University
关键词
价值链
财务管理
管理会计
融合
Value chain
Financial management
Management accounting
Combination
