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会计学科中主要有管理会计和财务会计两大类,两者在现代化管理中共同作用,促进事业单位的发展。事业单位管理中主要将管理会计作为维持内部财务运行的会计管理手段,财务会计则是促进外部财务运作的会计管理手段,两者相互独立又统一。随着互联网及社会经济的发展,两者之间的联系也在不断加深,将两者科学的融合在一起,能够有效发挥事业单位会计职能的效应,提升综合效益。本文就两者融合的理论为基础,讨论实施两者融合的有效策略。
There are two major categories of management accounting and financial accounting in the accounting discipline, both of which work together in modern management to promote the development of public institutions. In public institution management, management accounting is mainly used as the accounting management method to maintain the internal financial operation. Financial accounting is the accounting management method to promote the external financial operation. Both are independent and unified. With the development of the Internet and socio-economic development, the connection between the two is also deepening. By combining the two together, it is possible to effectively bring into play the effect of accounting functions in public institutions and enhance the overall efficiency. This article is based on the theory of the integration of the two, discusses the effective strategy of implementing the integration of the two.