摘要
财务会计与管理会计的最终目的都是为了进一步提升企业的经济效益,但财务会计与管理会计的差异性又制约着会计职能的实现。在经济的高速发展下,财务会计与管理会计的融合是必然的,只有促进二者的融合才能够进一步发挥会计的相关职能。
The ultimate goal of financial accounting and management accounting is to further enhance the economic efficiency of enterprises,but the difference between financial accounting and management accounting also restricts the realization of accounting functions. In the rapid economic development,the integration of financial accounting and management accounting is inevitable,only to promote the integration of the two can be able to further play the relevant functions of accounting.
出处
《黑龙江科学》
2017年第17期94-95,共2页
Heilongjiang Science
关键词
财务会计
管理会计
融合
监督
Financial accounting
Management accounting
Integration
Supervision
