Essay代写：Integration of financial accounting and management accounting－r51due

下面为大家整理一篇优秀的essay代写范文- Integration of financial accounting and management accounting，供大家参考学习，这篇论文讨论了财务会计和管理会计的融合。财务会计与管理会计的融合是会计领域的一个新的里程碑。它们的融合，意味着从此以后我们不必再局限于二者的差距与数据信息不相容而所受的业务的范围。在企业发展过程中，管理会计与财务会计的整合也可以更好地实现预测，控制和分析的目标，同时财务会计活动也将为管理会计提供更多的帮助，并加快业务发展。

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In the context of the new era, the high speed of economic creation, the great investment of education enterprise and the transformation of the enterprise model are all attracting high-quality talents to the society. Among these, the financial management is the most sought-after. However, there is no denying that a single working model cannot meet the needs of this developing society. Although financial accounting and management accounting have their own priorities, they are still in this big circle.

New and creative people need to know how to combine the two to better solve existing problems. Raise the overall level to a higher level.

Each has its own point of view, covering different content, having a separate system, and one party cannot take the place of one. But it has absolute connection and mutual support theory foundation and program measure.

Overall, the functions of accounting work has also changed, from the original inspection supervision gradually into the corresponding economic costs for companies and commercial industry and services, so they capitalize on the demand of The Times, began to have signs of fusion.

Financial accounting is usually is the daily activities of the enterprise's financial activity, such as financial statements, financial daily behavior standards, etc., main effect is to show the enterprise financial information, decision-making and investment for the enterprise and foreign investment or related personnel to provide reliable financial data, to ensure its economic interests.

Management accounting is based on science, emphasize the management of the enterprise in the market, in order to realize the enterprise benefit maximization as the ultimate goal, is an important system of modern enterprise accounting system, dealing with financial information, then can better economic activity, including capital planning and control, etc.

Financial accounting and management accounting are fundamentally different, but have the similarities of origin.

The management of accounting in the whole enterprise as the audit object, compared with a single data to proofread financial accounting, flexibility greatly improved. This, of course, also can know, the main service object is not the same, both the financial and accounting is facing with financial all relevant target groups, and the management accounting is in view of the enterprise internal revenue expenditure. In addition, financial accounting records the financial changes that have occurred in a certain period of time, and there is no excessive correlation with the future. However, the financial accounting can combine the actual situation of the enterprise and make a relative budget for the future. In this way, its practicality and value are more prominent.

But there is also a crucial link. In the market economy mode, financial accounting and management accounting are in equal position, supporting each other to promote development and mutual promotion. Financial accounting provides more valuable information for management accounting and helps manage accounting to play its normal role. The quality of financial accounting also determines the quality of management accounting.

Since the reform and opening up, the state has been actively engaged in economic construction. Nowadays, economic construction has been developing at a rapid pace, with the improvement of modern science and technology, and increasingly fierce competition among enterprises such as foreign enterprises in state-owned enterprises. So, a crucial part of a business -- the finance department, the accounting system -- also needs to be perfected. Compared with traditional single financial accounting and management accounting, it is obvious that it cannot meet the requirements of practical practice. Therefore, we need a relatively novel accounting model to break the deadlock situation, financial accounting and management accounting and the integration of the system emerged.

This is mainly depends on the accounting theory development and extension. Although not to be confused with financial accounting and managerial accounting, according to independent operation process system and the ultimate goal, but they also are made by "accounting" and is a big theme, is bound to have many common place. For example, the value added accounting model makes the object and the target very well connected and avoids the disjointed awkwardness. In addition, the data and data of the two can be Shared, which increases the scope of service strength and capability, and the investment funds can be consolidated to improve the overall final income.

Most of the personnel of financial management accounting have only one aspect of professional knowledge and practical ability. When the two are integrated, the new comprehensive talents will be lacking. Both of them have their own data and information system, which will become a difficult problem. Faced with different rectification specifications, the required capital and materials are not easy to compare and disperse.

The integration of financial accounting and management accounting is a new milestone in the field of accounting. Its emergence means that, since then, we need not be limited to the scope of the business that the gap between the two is incompatible with the data information. From the perspective of theory and practice, we can get the fusion of the two, which is the inevitable development mode of the future. In the process of enterprise development, the integration of management accounting and financial accounting can better realize the prediction, control and analysis of the target, at the same time, the financial and accounting activities will also provide more help for the management accounting, is conducive to better and faster business growth. Moreover, the costs incurred in the whole process of financial statistics will be reduced, financing will be easier and earnings will improve.

In this way, it will also promote the talent cultivation plan of colleges and universities. After all, education of the school is designed and designed according to the needs of the society.

Want good to survive in this society with rapid development, financial accounting class talents should be set up as soon as possible the awareness that two kinds of accounting financial, management, learning and ability training accordingly. As far as the current situation is concerned, integration is an inevitable trend and an inevitable choice for the economic development of enterprises. Of course, in the integration process, we must be aware of the problems and continue to seek solutions to maximize the benefits.

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