浅谈财务会计和管理会计的融合发展问题--英语范文

范文编号:YY757  范文字数:5092

浅谈财务会计和管理会计的融合发展问题
摘要: 财务会计和管理会计是现代企业会计的两个分支，同属于会计信息系统。在当今信息时代，无论是财务会计还是管理会计，都面临着如何适应时代要求和不断完善与发展的问题，且二者在发展方向上存在趋同现象。从根本上来说，会计系统是由财务会计和管理会计耦合而成的，是企业管理系统的核心系统。尤其在知识经济条件下，随着信息技术与网络技术的迅猛发展，会计系统被广泛应用，财务会计与管理会计进一步融合不仅必然，而且有特定的理论基础. 本文先通过对财务会计和管理会计的全面分析比较，指出两者在目标、要求、侧重、会计原则和时间上的区别与联系，然后对财务会计和管理会计二者融合的理论基础和方法以及创新探究方面进行了探讨，从而得出二者融合的必然性。

关键词：财务会计，管理会计，融合发展

A Study on the Integration Development of Financial Accounting and Management Accounting
Abstract: Financial accounting and management accounting are two branches of contemporary enterprise accounting, and they both belong to accounting information system. In today’s information age, both financial accounting and management accounting are facing how to adapt to the times and constant improvement and development. Fundamentally, the accounting system as the core system of enterprise management is composed of financial accounting and management accounting. Especially under the conditions of knowledge economy, with the rapid development of network information technology, accounting system is widely used, so the integration of financial accounting and management accounting is inevitable. This paper will point out the differences and connections of management accounting and financial accounting in principal objective, legal requirements, focus on individual parts or segments of the business, generally accepted accounting principles, time dimension and report frequency through the way of contrast and analysis, then discuss the theoretical basis and methods and innovative solutions of integration to conclude the inevitability of integration.

Key words：financial accounting; management accounting; integration development

Table of Contents
1. Introduction………………………………………………………………………....1
 1.1 Research Background and Purpose……………………………………………..1
 1.2 Research Methods……………………………………………………………....2
 1.3 The Structure of the Article……………………………………………………..2
2. Literature Review…………………………………………………………………...3
 2.1 Key Terms……………………………………………………………………....3
 2.2 Research at Home……………………………………………………………….3
 2.3 Previous Research Abroad……………………………………………………...4
 2.4 Comments on the Previous Research…………………………………………...4
3. Differences between Financial Accounting and Management Accounting………...5
 3.1 Principal Objective ……………………………………………………………..5
  3.2 Legal Requirements…………………………………………………………….5
 3.3 Focus on Individual Parts or Segments of the Business………………………..5
 3.4 Generally Accepted Accounting Principles…………………………………….6
 3.5 Time Dimension………………………………………………………………...6
 3.6 Report Frequency……………………………………………………………….6
4. Integration between Financial Accounting and Management Accounting………….7
 4.1 Status Quo………………………………………………………………………7
 4.2 Reasons for Integration…………………………………………………………7
 4.3 Theoretical Basis of Integration……………………………………………….10
 4.4 Methods Selection of Integration……………………………………………...11
5. Conclusion…………………………………………………………………………13
 5.1 Summary………………………………………………………………………13
 5.2 Limitation……………………………………………………………………...13
 5.3 Suggestion……………………………………………………………………..14
Work cited……………………………………………………………………………15

 《浅谈财务会计和管理会计的融合发展问题--英语范文》WORD格式全文下载链接