市场经济体制的不断完善,作为市场主体的企业所面临的竞争环境愈加激烈,对于企业来说,要在市场竞争中站稳脚跟,就必须要加强内部建设,提高内部管理水平。财务会计和管理会计作为企业内部管理的重要内容,将两者进行有机融合,可以大大提升企业财务管理水平,并降低企业的经营管理成本,从而增强企业的市场竞争力。 As the market economy system continues to improve, the competitive environment faced by enterprises as market players is becoming more and more fierce. For enterprises to gain a firm foothold in market competition, they must strengthen their internal construction and raise the level of internal management. Financial accounting and management accounting, as an important part of the internal management of an enterprise, organically integrate the two together, which can greatly enhance the financial management of the enterprise and reduce the operation and management costs of the enterprise, so as to enhance the market competitiveness of the enterprise.