摘要
所谓会计系统就是以信息生成和利用为目的的系统。会计系统的主要组成是财务会计和管理会计。所谓财务会计,常常对外,而管理会计则常常对内。由于两者边界越来越不清晰,企业构建管理会计与财务会计融合体系的意义日趋重大,在这个过程中,构建确认系统和计量模式的合理性十分重要。
Accounting system is consist of the financial accounting and management accounting. Due to the increasingly unclear boundaries between the two,so the constructing the integration of management accounting and financial accounting is becoming more and more important. In this process,it is very important to construct the rationality of the verification system and measurement mode.
出处
《鸡西大学学报（综合版）》
2016年第4期92-93,共2页
JOurnal of Jixi University:comprehensive Edition
关键词
管理会计
财务会计
融合
management accounting
financial accounting
integration
