摘要
核算和资金周转是企业运营过程中必要的过程,而这两项内容需要通过会计这一岗位进行。企业发展过程中很多部门都需要财务数据作为辅助,企业同样也对会计这一岗位给予了高度的重视。传统的会计工作可以分为财务会计和管理会计,是两个独立的部门,但是这样的财务管理模式已经逐渐不适应企业发展的需求。为提高企业管理工作的效率,应当探究更为适合企业管理的模式。论文以利用财务会计与管理会计的融合策略为主要内容展开研究。
Accounting and capital turnover are necessary processes for enterprise operating,and these two contents need to be carried out through the accounting.In the development process of enterprise,many departments need financial data as assistance,and enterprises also attach great importance to accounting.The traditional accounting work can be separated into financial accounting and management accounting,which are two independent departments,but such financial management mode has gradually been not applicable to enterprise development.In order to strengthen the efficiency of enterprise management,we should explore a more suitable enterprise management mode.This paper takes the integration strategy of financial accounting and management accounting as the main content to carry out the research.
作者
李敬
LI Jing(College of Economics&Management,Hebei University of Economics&Business,Handan 056000,China)
出处
《中小企业管理与科技》
2021年第22期7-8,共2页
Management & Technology of SME
关键词
企业管理
财务会计
管理会计
enterprise management
financial accounting
management accounting
