| 论财务会计与管理会计的融合 |
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| 引用本文： | 费伦苏.论财务会计与管理会计的融合[J].当代经济管理,2006,28(1):101-103. |
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| 作者姓名： | 费伦苏 |
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| 作者单位： | 武汉理工大学,管理学院,湖北,武汉,430070 |
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| 摘 要： | 随着知识经济与现代企业管理理论的不断发展,财务会计与管理会计出现了融合的趋向。企业管理的变革、会计理论的不断发展以及面临的共同课题等是财务会计与管理会计融合的重要原因;而统一于企业管理的本质、最终目标的一致性与反映分析对象的一致性为二者的融合奠定了基础。
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| 关 键 词： | 财务会计 管理会计 会计信息 会计目标.. |
| 文章编号： | 1673-0461(2006)01-0101-03 |
Integration between Financial Accounting and Management Accounting |
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| FEI Lun-su.Integration between Financial Accounting and Management Accounting[J].Contemporary Economic Management,2006,28(1):101-103. |
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| Authors: | FEI Lun-su |
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| Abstract: | WithAbstract:With the development of knowledge economy and contemporary management theory,financial accounting and management accounting tend to integrate with each other.Such tendency is caused by the innovations of enterprise management and the development of accounting theory as well as the same topics faced with them.Furthermore,the identity of nature of enterprise management and the coherence of their objectives and their subjects provide the base for their integration. |
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| Keywords: | financial accounting management accounting accounting information accounting objective |
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