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作为会计系统的两大分支——管理会计和财务会计,两者之间存在着必然的联系,同时在内涵、职能和会计信息质量等方面也存在明显的区别。财务会计和管理会计两者是同源而分流的。随着人... 作为会计系统的两大分支——管理会计和财务会计,两者之间存在着必然的联系,同时在内涵、职能和会计信息质量等方面也存在明显的区别。财务会计和管理会计两者是同源而分流的。随着人们对会计信息需求的进一步扩大,计算机技术和网络技术的迅猛发展,企业管理和会计人员素质的普遍提高,财务会计与管理会计逐渐融为一体。本文从财务会计的内涵、管理会计的内涵、财务会计和管理会计的职能、会计信息质量的差别的角度出发,分析了财务会计与管理会计的关系,最后对管理会计和财务会计在我国企业管理应用中存在的问题进行了简单的对策分析。 展开
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作为会计系统的两大分支——管理会计和财务会计,两者之间存在着必然的联系,同时在内涵、职能和会计信息质量等方面也存在明显的区别。财务会计和管理会计两者是同源而分流的。随着人们对会计信息需求的进一步扩大,计算机技术和网络技术的迅猛发展,企业管理和会计人员素质的普遍提高,财务会计与管理会计逐渐融为一体。本文从财务会计的内涵、管理会计的内涵、财务会计和管理会计的职能、会计信息质量的差别的角度出发,分析了财务会计与管理会计的关系,最后对管理会计和财务会计在我国企业管理应用中存在的问题进行了简单的对策分析。

As the two branches of the accounting system, management accounting and financial accounting, both exist between inevitable contact, but in the connotation, function and accounting information quality, etc are also obvious difference. Financial accounting and managerial accounting are two homologous and shunt. As people to accounting information needs further expansion, the computer technology and the rapid development of Internet technology, enterprise management and accounting personnel quality to the general improvement in financial accounting and management accounting, evolving. This article from the connotation of financial accounting management accounting and connotation, financial accounting and management accounting functions, the accounting information quality difference Angle, analyzes the financial accounting and management accounting relationship, finally to the management accounting and finance in our country enterprise management accounting problems existing in the application of a simple countermeasures analysis.
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As the two branches of accounting systems - management accounting and financial accounting, there are two necessary link between, while in the content, function and quality of accounting information, it is also obvious differences. Financial accounting and management accounting they are homologous to the diversion. With demand for accounting information on further expansion of computer technology and the rapid development of network technology, business management and accounting general improvement in the quality of personnel, financial accounting and management accounting gradually integrated. In this paper, the content of financial accounting, management accounting content, financial accounting and management accounting functions, accounting information quality perspective of the difference, analysis of financial accounting and management accounting relationships, the last of management accounting and financial accounting in business management in China Application of the problems in a simple countermeasures.
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