| 论财务会计与管理会计的整合 |
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| 引用本文： | 刘湘卫. 论财务会计与管理会计的整合[J]. 财务与金融, 2009, 0(2): 92-94 |
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| 作者姓名： | 刘湘卫 |
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| 作者单位： | 汨罗市财政局,汨罗,414400 |
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| 摘 要： | 文章主要就财务会计与管理会计整合的必然性及可能性（基础与条件）两方面进行了阐述。认为两者本质的同一性和目标的一致性是走向整合的必然。随着信息技术的不断发展，财务会计与管理会计的界限越来越模糊，整合的条件越来越成熟，整合的趋势日益明显。
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| 关 键 词： | 财务会计 管理会计 整合 |
Research on Integration of Financial Accounting and Managerial Accounting |
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| Liu Xiang-wei. Research on Integration of Financial Accounting and Managerial Accounting[J]. Accounting and Finance, 2009, 0(2): 92-94 |
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| Authors: | Liu Xiang-wei |
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| Affiliation: | Liu Xiang-wei (Miluo Financing Bureau,414400) |
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| Abstract: | This paper discusses the necessarily and possibility of integration of financial accounting and managerial accounting. With the development of information technology and network,the board of financial accounting and managerial accounting become more and more blurred,the trend of integration becomes more obvious. |
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| Keywords: | Financial Accounting Managerial Accounting Integration |
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