论财务管理与管理会计的有机结合

近些年来,以管理会计和财务会计作为主要组成部分的现代会计应运而生,并且成为了我国会计专业十分重要的两门课程。财务管理与管理会计这二者之间的关系、异同和有机结合已经成为了当前财务管理理论研究十分重要的课题。究竟怎么样才能够将财务管理和管理会计这二者的作用充分发挥出来,将企业自身的经营和管理进行完善,已经成为了人们亟须解决的问题。总的来说,财务管理和管理会计这二者不仅存在很大区别,而且更加具有十分密切的联系。

Discussion about the organic combination of the financial management and the management accounting

In recent years,with the management accounting and financial accounting as the main part of the modem accounting emerge as the times require, and has become an important part of China＇s accounting professional two courses. Between financial management and management accounting and the relationslip b~etween the two, the similarities and＂ differences and the organic combination has become an important topic in the study of the theory of financial management. How can the financial management and management accounting and the role of the two play, the operation and management of enterprises to improve,people solve problems have become. In general,financial management and management accounting these two not only existence very big difference, but also has very close connection.