管理会计与财务会计相融合的可行性分析

在我国会计界,一直以来,存在着财务会计对外,管理会计对内的传统观念,但是随着会计理论的发展和会计职能的发挥,这种观念逐渐被打破。本文从管理会计是财务会计的延伸与发展入手,阐述了管理会计与财务会计融合的基础,提出了在理论和实践中,将管理会计与财务会计相融合是可行的,也是会计发展的必然趋势。

Analysis of Management Accounting and Financial Accounting Fuse Feasibility

Since our country accountant,has had financial inventory accounting foreign,management accounting internal traditional ideas.This article was financial inventory accounting's extending obtains from management accounting with the development,to elaborate management accounting and financial inventory accounting fused the foundation,proposed in the theory and the practice,management accounting and financial inventory accounting will fuse will be feasible,was also the inevitable trend which accountant developed...