摘要
简述企业管理会计与财务会计之间的联系与区别,对企业管理会计和财务会计的融合路径进行研究。树立正确的会计观,健全会计制度,构建管理会计和财务会计的融合体系,合理运用变动成本法。对企业管理会计与财务会计的融合路径进行分析,促进二者的有效融合。
This paper briefly introduces the connection and difference between enterprise management accounting and financial accounting,studies the integration path of enterprise management accounting and financial accounting,such as establishing correct accounting concept,improving accounting system,constructing the integration system of management accounting and financial accounting,reasonably using the variable cost method,analyzing the integration path of enterprise management accounting and financial accounting,and promoting the second The effective integration of.
作者
李明飞
LI Ming-fei(Anshan Kaiyue Real Estate Development Co.,Ltd.,Anshan 114000,China)
出处
《黑龙江科学》
2020年第1期114-115,共2页
Heilongjiang Science
关键词
企业
管理会计
财务会计
融合路径
Enterprise
Management accounting
Financial accounting
Integration path
