论文部分内容阅读
财务会计与管理会计是会计学科中两个不同的子学科,二者共存于一个企业的生产经营管理之中。管理会计所需要的许多资料来源于财务会计,同时,财务会计也把管理会计中确定的预算、标准等数据作为组织日常核算的基本前提。在实际工作中,财务会计与管理会计并没有充分协调起来,信息沟通情况也较差,这给企业的会计工作造成了不必要的重复和浪费,也影响了会计信息的质量。因此,如何使财务会计与管理会计更好地协调沟通,以满足企业经营管理的需要就显得尤为重要。一、财务会计与管理会计协调沟通的重要意义财务会计与管理会计是会计信息系统的重要组成部分,如果二者能够充分协调沟通,会计信息系统的功能就可以得到更充分的发挥,这
Financial Accounting and Management Accounting is the accounting discipline of two different sub-disciplines, the two co-exist in the production and operation of an enterprise management. Much of the information needed for management accounting comes from financial accounting. At the same time, financial accounting also takes the budget, standards and other data determined in management accounting as the basic prerequisite for organizing daily accounting. In actual work, financial accounting and management accounting are not fully coordinated, information communication is also poor, which has caused unnecessary duplication and waste of accounting work for enterprises, but also affects the quality of accounting information. Therefore, how to make financial accounting and management accounting better coordinate communication to meet the needs of business management is particularly important. First, the importance of financial accounting and management accounting coordination and communication Financial accounting and management accounting is an important part of the accounting information system, if the two can fully coordinate the communication, the function of accounting information system can be more fully play, which