国际中文开源期刊平台

新形势 企业财务和管理会计的融合

The Fusion of Enterprise Financial and Management Accounting in the New Situation

财经聚焦 / 2021,3(3)：65-70 / 2021-05-13 484 494

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• 作者： 乐文珺     
• 单位：

  中南财经政法大学，武汉

• 关键词： 企业财务；管理会计；融合
• Enterprise finance; Management accounting; Fusion
• 摘要： 在当今社会快速发展的今天，我国法制不断的得到了完善，使得我国会计政策得到了进一步的完善，对于企业的管理而言，企业财务与管理会计发挥着不可取代的作用，成为企业管理的核心部分，直接的影响这企业财务的管理，所以实现企业财务与管理会计的高度匹配是实现企业稳步发展的重要基础，对于企业的发展而言，两者缺一不可。本文以企业财务与管理会计的研究为出发点，对其发展历程进行研究，并寻找出现存的问题，在系统的研究中对其发展的方向进行展望，对会计的理论及实际应用发展有一定的帮助。
• With the rapid development of today’s society, our country’s legal system has been continuously improved, making our country’s accounting policies have been further improved. For the management of enterprises, enterprise finance and management accounting play an irreplaceable role and become the core part of enterprise management, which directly affects the financial management of enterprises. Therefore, the realization of a high degree of matching between enterprise finance and management accounting is an important basis for the steady development of enterprises. For the development of enterprises, both are indispensable. This paper takes the research of enterprise financial and management accounting as the starting point, studies its development process, and looks for the existing problems, and prospects its development direction in the systematic research, which has certain help to the development of accounting theory and practical application.
• DOI： https://doi.org/10.35534/fef.0303013
• 引用： 乐文珺．新形势企业财务和管理会计的融合［J］．财经聚焦，2021，3（3）：65-70．