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                                  学术堂专业论文学习平台您当前的位置:学术堂 > 毕业论文 > 本科毕业论文 > 财务会计毕业论文

                                  企业财会融合管理会计的路径分析

                                  时间:2019-03-11 来源:中国乡镇企业会计 作者:蒋一凡 本文字数:2806字

                                    摘    要: 现如今,信息技术持续发展,促使我国各领域发生巨大改变。在当前市场竞争愈发激烈的环境下,企业若想在市场中实现可持续发展,应在此大环境下优化企业运营管理工作。新形势下,企业内部管理工作日渐复杂,这便要求企业持续提高对于财务管理的要求。本文在阐述管理会计和财务会计定义的基础上,分析企业财会融合管理会计的理论基础,探索了新形势下企业财会结合管理会计的对策,以供参考。

                                    关键词: 星云棋牌官网下载新形势; 企业; 财务会计; 管理会计;

                                  星云棋牌官网下载   WOGUOJINGJIJINJINIANCHIXUFAZHAN,GEXINGYEQIYEZHIJIANJINGZHENGRIQUJILIE,ZAICHANPINCENGMIAN,YOUYIWANGCHANPINZHILIANGJINGZHENGGUODUDAOQIYEZHENGTIFUWUSHUIPINGDEJINGZHENG,ZHEIDUIQIYESHIJIFAZHANTICHUTIAOZHANHEXINYAOQIU,QIYERUOXIANGWENBU、JIANKANGFAZHAN,YINGCHIXUJIAQIANGZONGHESHILI。ERDUIQIYENEIBULAISHUO,YINGJIANGCAIHUIHEGUANLIHUIJISUOSHEJIDEGONGZUOCHONGFENJIEHE,YINWEIERZHEFENLIDEGONGZUOFANGSHIYICHENGWEIDANGJINYUESHUQIYEFAZHANDEZHUYAOYUANSU,SUOYIWEIYOUHELIJIEHECAIHUIHEGUANLIHUIJI,CHANSHENGXIETONGXIAOYING,CAIKETUIDONGQIYEWENDINGFAZHAN。

                                    一、管理会计和财务会计定义

                                    (一)管理会计概念

                                    GUANLIHUIJIHECAIHUICHUJIDELINGYUYOUSUOBUTONG,QIGONGZUONEIRONGDUOWEIZHENDUIQIYENEIBUSHISHIDEBAOGAOGUANLIGONGZUO,HECAIHUIZHINENGYECUNZAICHAYI,GUANLIHUIJIGONGZUOZHONGDIANZAIYUFENXIQIYEFAZHANMOSHIYUJINGYINGGUIDAO,BINGZONGHEXINGFENXIQIYEFAZHANGUOCHENGZHONGDEWAIJIEHUANJINGYIJIZISHENYOUSHI,CONGERHUODEZUIQIHEQIYEFAZHANDEZHANLVEJIHUA,YOUHUAQIYEZAIFAZHANZHONGCUNZAIDEBIDUAN,YIBIANTIGAOQIYEZHENGTISHILI。QIYEGUANLIHUIJIZUOWEIYOUCHUANTONGHUIJITIXIZHONGDULIERCHUDEGONGZUO,JIANFUZHEQIANGHUAQIYEYUNYINGGUANLIYIJIYOUHUAJUECEDEZHONGYAOZHIZE。

                                    (二)财务会计概念

                                    CAIWUHUIJIYECHENGZUOQIYEDUIWAIBAOGAOHUIJI,SHIHUIJIGONGZUOZHEYIJUGUOJIAYOUGUANZHIDU、HUIJIXINGYEZHUNZEHEQIEYUNEIBUGUIDINGDENGJUTIYAOQIU,ZHENDUIQIYEJINGYINGDANGZHONGYIWANCHENGDELIUDONGZIJINSHISHIZHENGTIXINGDEJIESUANHEPINGJIA,BINGWEIQIYETOUZIZHE、ZHAIQUANZHEYIJIZHENGFUXIANGYINGGUANLIBUMENJISHITIGONGQIYEJINGYINGZHONGZHENSHIDEZIJINYINGLIYUKUISUNZHUANGKUANGYIJIQIYEYUNZUOXIANZHUANGDENG,YISHUZIXINGSHIZHANKAISHUOMINGDEPINGGUBAOGAOGONGZUO。ZAIDANGQIANQIYESHIJIYUNZUOZHONG,CAIHUIGONGZUOSUOFAHUIDEZHONGYAOZUOYONGBURONGHULVE,SHENWEIQIYENEIBUZHUYAOGUANLIGONGZUO,KEDUIQIYEZHAIQUANGUANXIYIJIZIJINZHUANGKUANGSHISHIHESUANHEPINGGU,SHIMIANXIANGWAIJIECHUANBOQIYEZHENGTIXIANZHUANGDEZHONGYAOSHOUDUAN。

                                    二、企业财会融合管理会计的理论基础

                                    (一)融合发展的理论前提

                                    会计作为服务企业内部运作管理的活动,企业定期的生产运作状况均由会计核算而来,因而会计亦是价值呈现的相对抽象的方式。依据会计核算所反映的企业现阶段生产和运营成果,可使企业展开对于前一阶段成果的反思,并总结归纳教训及经验,还可为下阶段工作做准备。同时,在此基础上客观审视自身,拟定下阶段生产运营目标,依据自身现状定制目标,有助于企业对整体生产运营实施精准预算及成本控制,使企业发展参照既定目标而进行。在企业整体生产、运营活动中,财会可基于企业当下运作状态实时精准记录,并在记录数据信息的基础上展开有效总结。
                                   

                                  企业财会融合管理会计的路径分析
                                   

                                    (二)融合发展的客观基础

                                    GUANLIHUIJIHECAIHUIDETONGYIXINGSHIERZHEJIEHEFAZHANDEKEGUANJICHU。YIWANGCAIHUIGUANLIZHONGDIANGUANZHUHESUANGONGZUO,DUIYUQIYEJIAZHIYUNDONGYIJIJINGFEIWANGLAIGUOYUZHONGSHI,DANQUEHULVELEJUEDINGZHEIXIEZHONGYAOYINSUDEGETI。BANSUIKEJIFAZHANHEXINXIHUACHIXUTUIJIN,CAIHUIGONGZUOYEZHUJIANMAIXIANGGUANLIHUIJIFANGXIANGZHUANBIAN。YOUYUHUIJIKETIFANCHOUCHIXUKUOZHANG,QIYERENLIZIYUANDENGXIANGYINGGUANLISHIDANGQIANHUIJIGUANLIGONGZUOSUOMIANLINDEJIWEIZHONGYAODEBUFEN,YISHIGUANLIHUIJIYUCAIHUIDANGQIANSUOMIANLINDEXIANGTONGNANTI,JIJIANGJINGFEIYUNDONGHEWUZHIYUNDONGSHIZUOJICHU,BINGZAICIJICHUZHISHANGZHENDUIQIYESHENGCHANYUNZUOGUANLITIGONGJIAZHIJIEJIAN。

                                    (三)融合发展的主要因素

                                    YOUYUERZHEZUIZHONGMUBIAOXIANGTONG,YINERZHEIYESHIERZHEJIEHEFAZHANDEZHUYAOYINSU。CAIHUIZHUYAOWEIQIYEWAIBUTIJIAOCAIWUXINXI,ERGUANLIHUIJIZEZHUYAOWEIQIYENEIBUGUANLIFUWU。ZAIDANGQIANZHISHIJINGJIBEIJINGXIA,QIYESUOMIANLINDESHEHUIHUANJINGYUYUNYINGHUODONGGENGWEIFANZA,YINERJIXUERZHEXIETONGPEIHE。XINXINGSHIXIA,CAIHUIKETIGONGYOUZHUYUQIYEJUECEDEXIANGYINGXINXISHUJU,TONGGUOCIXINXI,GUANLIGONGZUOZHEJIAQIANGNEIBUGUANLI,YIWEIHUQIYELIYI。ERZHEJUNTONGYIFUWUQIYENEIBUGUANLI,BINGJIANGTISHENGQIYESHOUYIZUOWEIZUIZHONGMUBIAO。

                                    三、新形势下企业财会结合管理会计的对策

                                    (一)建设完善的会计制度

                                  星云棋牌官网下载   ZAIHUIJILINGYUJIEHEFAZHANZHONG,SHOUYAOYINGJUBEIXITONGXINGDEZHIDUBAOZHANG。QIYENEIBUYINGYIJUSHENCHUHUANJING、SHIJIXIANZHUANGYUSHEHUIDAHUANJINGXIANGYINGDEJINGJIZHENGCEZHIDUJINXINGCANKAO,CONGERNIDINGQIHEQIYEZISHENDEGEXINGHUAHUIJIZHIDU。ERZAICIZHIDUDANGZHONG,YINGMINGQUEZERENYISHI,BAOZHENGMEIMINGHUIJIGONGZUOZHEDEZHIZEQINGXI,TONGSHIHAIYINGFAHUIQIYEJIANDUBUMENDEZUOYONG,JIANGJIANDUBUMENZHINENGLUODAOSHICHU,HAIYINGZHUYIFANGZHICAIHUIGONGZUOHEGUANLIHUIJIGONGZUOFASHENGHUNXIAO,JIEHEFAZHANBUTONGYUHUNHEFAZHAN,JIEHEFAZHANSHIQUEBAOZISHENGONGZUOWANCHENGZHILIANG,ERFEIJIANGERZHEGONGZUONEIRONGHUNWEIYITAN,JIEHEFAZHANZHONGYINGQIESHIFANGZHIFASHENGYINZHIZEBUQINGXIERFASHENGPIANCHADEXIANXIANG。QIYEBIXUGAODUZHUZHONGGUANLIHUIJIJUTIGONGZUO,WEIQIYEFAZHANTIGONGJINGZHUNDEXINGYEXINXI。JIANSHEWANSHANDEHUIJIZHIDU,QINGXIGEHUIJIBUMENRENWUJIZEREN,WEIGUANLIHUIJI、CAIHUIDEJIEHEFAZHANTIGONGYOUXIAOPINGTAI,JINERTUIDONGQIYEWENDINGFAZHANJINBU。

                                    (二)创新以往会计观念

                                    XIANJIEDUAN,DUOSHUHUIJIGONGZUOZHERENGYANXIYIWANGHUIJIGUANNIAN,BINGWEIYIJUSHEHUIFAZHANXINGSHIZHANKAICHUANGXIN。JIANYUCI,QIYEYINGZHENDUIZHEIYIQINGKUANGCAIQUYOUXIAOCUOSHI,ZUZHIHUIJIGONGZUOZHEXUEXIJINXIUXIANJINZHUANYEXINGYEZHISHI,FENGFUGETIZHUANYEZHISHI,GENGXINYIWANGHUIJIGUANNIAN,ZAIGENBENSHANGRENSHIDAOQIGONGZUODUIQIYEHEZISHENFAZHANDEZHONGYAOXING,CONGERTUIDONGQIYENEIBUCAIHUIGAOXIAORONGHEGUANLIHUIJI,ERZHEGONGZUOYOUJIJIEHEHOU,CAIKEZHENZHENGTISHENGQIYEGONGZUOCHENGXIAO,JIAQIANGZONGHEJINGZHENGLI,QUEBAOQIYEJINGYINGGUANLIXINXISHUJUDEZHENSHIXING。

                                    (三)利用信息技术建立数据库

                                    QIYECAIHUIGUANLIGONGZUOYINGJINGENSHEHUIFAZHANJIAOBU,JIJIYINGYONGXINXIJISHU,TISHENGQIYECAIWUGUANLISHIXIAO。XINXINGSHIXIA,QIYEHUIJIGONGZUODUOJIEZHUJISUANJIWANCHENG,ZAIZHEIYIDAHUANJINGXIA,YAOQIUCAIHUIGONGZUOZHESHULIANZHANGWOBINGYINGYONGZHEIXIEJISHUYUZHISHI,QIESHILUOSHICAIHUIYUGUANLIXINXISHUJUGONGCUN,JINERJIAKUAIERZHEGAODURONGHE。DUIYUCAIHUIGONGZUOLAISHUO,SHUJUDECAIJIDUOJINGGUOHUIJIGONGZUOZHEQUEREN、JILIANGYIJITIANXIEPINGZHENGFANGSHIWANCHENG,ZUIZHONGHUIYICAIWUBAOBIAODEXINGSHICHENGXIAN。ERGUANGUANLIHUIJIZEZHUYAOBAOZHANGGEXIANGSHUJUXINXISHOUJIGUOCHENGDEBIAOZHUNHUA,YIJUYOUGUANYAOQIUCONGSHUJUDANGZHONGZEXUANCHUZHONGYAOCHENGDUZUIGAODEQIYECAIWUSHUJU,JIEZHUMOXINGSHISHIJISUANGONGZUO。ERZHEZAISHUJUXINXISHOUJICENGMIANDECHENGGUODUCUNZAIYIDINGCHAYI,DANSHUJULAIYUANJIBENYIZHI。YINCI,RUOXIANGLUOSHIERZHEDECHONGFENRONGHE,YINGLIYONGXINXINXISHUJU,ZHENDUIYUANSHIQIYESHUJUSHISHIHEBINGCHULI,BINGZAIZHEIYIJICHUSHANGJIANLISHUJUKU,LUOSHIZIYUANGONGXIANG。ZAIJIANLIGONGTONGSHUJUKUHOU,BIANKELUOSHIHUIJIXINXIHEEPRXITONGDEGAOXIAORONGHE,BIANYUHUIJIGONGZUOZHESHISHIZHANGWOQIYEYUNZUOXIANZHUANG,HAIKEWEIZISHENGONGZUODEYOUXUSHISHITIGONGJIEJIAN。

                                    结语

                                  星云棋牌官网下载   ZONGSHANGSUOSHU,BANSUIGUOJIAJINGJIHUANJINGDERIXINYUEYI,CAIHUIHEGUANLIHUIJIERZHEJIEHECHENGWEIQIYEJINBUYUFAZHANDEBIXUTIAOJIAN,ERZHESHENDURONGHEKEGAOXIAOJIEJUEQIYENEIBUCAIWUGONGZUOCUNZAIDEBIDUAN,JIAQIANGQIYEJINGZHENGSHILI。QIYEYINGZAIZHEIYIJUTIGUOCHENGZHONG,JIANSHEWANSHANDEHUIJIZHIDU,CHUANGXINYIWANGHUIJIGUANNIAN,LIYONGXINXIJISHUJIANLISHUJUKU,BINGZHUDONGTUIXINGERZHEJIEHEFAZHANXIANGYINGZHENGCE,BAOZHANGERZHEZAIQIYESHIJIYUNYINGZHONGZHENZHENGSHIXIANRONGHE,CUSHIQIYEKEWENDINGFAZHAN。

                                    参考文献

                                    [1] 王晴.新经济形势下的企业财务会计与管理会计融合发展研究[J].中国商论,2019(17):166-167.
                                    [2] 王东霞.新形势下企业管理会计与财务会计整合发展的必要性[J].现代经济信息,2019(17):216.
                                    [3] 贺晶.新形势下企业管理会计与财务会计融合发展趋势探究[J].农村经济与科技,2019,30(16):63-64.

                                    本文引用格式:蒋一凡.新形势下企业财务会计与管理会计的融合[J].中国乡镇企业会计,2020(03):161-162.
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