摘要
文章主要就财务会计与管理会计整合的必然性及可能性(基础与条件)两方面进行了阐述,认为两者本质的同一性和目标的一致性是走向整合的必然。随着信息技术的不断发展,财务会计与管理会计的界限越来越模糊,整合的条件越来越成熟,整合的趋势日益明显。
This paper discusses the necessarily and possibility of integration of financial accounting and managerial accounting. With the development of information technology and network,the board of financial accounting and managerial accounting become more and more blurred,the trend of integration becomes more obvious.
出处
《财务与金融》
北大核心
2009年第2期92-94,共3页
Accounting and Finance
关键词
财务会计
管理会计
整合
Financial Accounting, Managerial Accounting, Integration
