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探讨新形势下财务会计与管理会计的融合

Author(s)：
聂雨虹

Publication Title：

Wen Yuan (Middle School Edition) 2022 No.09

Affiliations：
国网四川省电力公司自贡供电公司

Abstract：
在全球化和信息化的新形势背景下，企业面临着激烈的市场竞争和不断变化的经营环境。在这样的情境中，以往分明的财务与管理会计边界日益淡化，其交汇并合为一途，已成为强化公司决策品质与市场竞争优势的关键。本文主要探讨了在新形势下财务会计与管理会计融合的必要性、可行性以及实现路径。通过对财务会计与管理会计差异及其相互关系的分析，本文提出了一系列促进两者融合的策略和建议，并对未来发展趋势进行预测。

Keywords：
财务会计；管理会计；融合；新形势

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[1] 聂雨虹.探讨新形势下财务会计与管理会计的融合[J].Wen Yuan (Middle School Edition),2022(09),.

文渊(中学版)

Wen Yuan (Middle School Edition)

Language: 中文

CN：11-9275/G

ISSN：2096-627X

Publication Frequency: 月刊

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