摘要
会计是一个信息系统,近代的会计,一般是以企业会计作为主体,财务会计和管理会计是企业会计的两个重要领域。二者相辅相成,相互补充,既有联系,又有区别。只有正确认识财务会计和管理会计的区别和联系,才能充分发挥各自在企业管理中应有的职能。本文就这一问题进行了初步的探讨。
Accounting is an information system. Modem accounting is the main of corporate accounting generally. Financial accounting and management accounting are two important areas of corporate accounting. The two both have links and differences, complement each other. Only a correct understanding of financial accounting and management accounting differences and connections, we would give full play to their proper business management functions.
出处
《延安职业技术学院学报》
2011年第6期89-91,共3页
Journal of Yan’an Vocational & Technical College
关键词
财务会计
管理会计
关系
financial accounting
management accounting
relationship
