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xin xing shi xia cai wu hui ji yu guan li hui ji de rong he fa zhan yan jiu
Author(s): 
Pages: 95-96
Year: Issue:  20
Journal: Accounting Learning

Keyword:  财务会计管理会计融合;
Abstract: 随着现代企业的发展,企业的经营管理方式发生了极大的变化,会计人员的具体职能也发生了变化,会计人员的职责范围进一步拓宽,财务会计与管理会计之间的分界也逐渐模糊,二者开始在职责和功能上出现融合趋势.本文将介绍传统概念中财务会计与管理会计的职责,分析二者之间的关系,阐述二者进行融合有怎样的重要意义,最后提出一些促进二者融合的具体方法.
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