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会计学Paper代写范文-管理会计和与财务会计的有效融合

来源:网络整理 发布日期:2019-07-12 13:38 阅读: 作者:HotEssay 字数:16365字
文章导读:下面为大家整理一篇优秀的 Paper代写 范文- Effective integration of management accounting and financial accounting,供大家参考学习,这篇论文讨论了管理会计和与财务会计的有效融合。管理会计与财务会计的融合,需要树立正确的融合理念,适宜的方式和方法,对管理会计与财务会计之间的关系有一个正确的认识,通过促进两者融合来不断完善现代企业管理体系。另外,企业管理会计与财务会...

  下面为大家整理一篇优秀的Paper代写范文- Effective integration of management accounting and financial accounting,供大家参考学习,这篇论文讨论了管理会计和与财务会计的有效融合。管理会计与财务会计的融合,需要树立正确的融合理念,适宜的方式和方法,对管理会计与财务会计之间的关系有一个正确的认识,通过促进两者融合来不断完善现代企业管理体系。另外,企业管理会计与财务会计的融合发展,还需要重视管理会计与财务会计融合体系的构建。

  以下为Paper代写范文全文,由HotEssay浩天论文网整理发布,供大家参考阅读学习之用,如有Paper代写需要,请联系网站客服。

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  With the rapid changes of social and economic forms, the current financial situation has also undergone great changes, and the economic competition has become more and more fierce. In order to survive and develop, enterprises must reduce internal consumption costs and integrate resources to improve their core competitiveness. Based on the actual situation of enterprise development, both from the perspective of accounting value review and the needs of enterprise management, we should pay attention to the effective integration of management accounting and financial accounting, so as to improve the economic benefits of enterprises and promote their healthy and sustainable development. Starting from the relationship between financial accounting and management accounting, this paper analyzes the integration value and development way of management accounting and financial accounting from the perspective of accounting value evaluation.

  随着社会经济形态的快速变化,当前的金融形势也发生了很大的变化,经济竞争也越来越激烈。企业要生存和发展,必须降低内部消费成本,整合资源,提高核心竞争力。从企业发展的实际情况出发,从会计价值评估的角度出发,结合企业管理的需要,注重管理会计与财务会计的有效结合,以提高企业的经济效益。促进企业健康可持续发展。从财务会计与管理会计的关系入手,从会计价值评价的角度分析了管理会计与财务会计的整合价值和发展途径。

  Separated management accounting from the accounting, the need for financial information as important basis, and use professional means to analyze the information, then the forming report, implement effectively reflect the overall situation of economic activity of the enterprise, will provide to the enterprise management, for the orderly development of the enterprise to lay the good foundation. For financial accounting, need through the whole process monitoring enterprise's economic activities, and access to financial information from economic activities process, the implementation of specific accounting and supervision, and to clear the enterprise financial situation at each stage, evaluates the actual benefit of economic activities, so as to provide financial information for enterprise management, provide important reference basis for enterprise development decision. In the current complex market environment and fierce competition, the effective integration of management accounting and financial accounting can effectively improve the management level of enterprises and play a positive role in promoting the faster and better development of enterprises.

  把管理会计与会计分开,把需要财务信息作为重要依据,并运用专业手段对信息进行分析,然后形成报表,实施有效地反映企业经济活动的总体情况,将提供给企业管理,为企业的有序发展打下良好的基础。对于财务会计,需要通过全过程监控企业的经济活动,并从经济活动过程中获取财务信息,具体实施会计核算和监督,并对企业财务状况的各个阶段进行清理、评价。评价经济活动的实际效益,为企业管理提供财务信息,为企业发展决策提供重要的参考依据。在当前复杂的市场环境和激烈的竞争中,管理会计与财务会计的有效结合,可以有效地提高企业的管理水平,对促进企业更快更好的发展起到积极作用。

  Both financial accounting and management accounting, as an important branch of accounting, are information systems for managers to make decisions. Although they provide different information for accounting, the information they provide is the original information from the daily production and operation activities of enterprises. Although there are differences in emphasis between financial accounting and management accounting, both of them take enterprises as the main research objects and conduct in-depth research on the daily production and operation activities of enterprises. In addition, they are interchangeable in subject knowledge and complement each other in practical work. Financial accounting and management accounting have the same goal, which can effectively promote the realization of enterprise economic goals and improve economic benefits. In addition, information between financial accounting and management accounting needs to be Shared, that is, both of them need information from each other in practical work.

  财务会计和管理会计是会计的重要分支,是管理者决策的信息系统。虽然它们提供的会计信息不同,但它们提供的信息是企业日常生产经营活动的原始信息。虽然财务会计与管理会计在重点上存在差异,但两者都以企业为主要研究对象,对企业的日常生产经营活动进行了深入研究。此外,它们在学科知识上是可互换的,在实际工作中是互补的。财务会计与管理会计具有相同的目标,可以有效地促进企业经济目标的实现,提高经济效益。此外,财务会计与管理会计之间的信息需要共享,即两者在实际工作中都需要相互之间的信息。

  There are differences between financial accounting and management accounting in terms of information supply objects, accounting subjects, focus of work, data processing methods and accuracy. Financial accounting is mainly external economy for the enterprise stakeholders to provide supervision and investment decision-making information, as the principal part of accounting in the enterprise as a whole through the summary record companies has been the development of economic affairs, and the implementation of evaluation and supervision enterprise management activities, when processing the data by using the method of description is used only for basic mathematical knowledge, accounting information requires high precision, confirms that sex is more emphasis on economic activity. Management accounting provides information for business decisions of enterprise managers, which is used for accounting of the whole enterprise. It can also be divided into multiple responsibility points, which are taken as the main body of accounting. Management accounting takes the information that has happened in the past as the basis for current assessment and prediction of the future. Analysis methods will be used in data processing, which will apply a large amount of advanced digital knowledge, and generally involve constant and variable professional knowledge. The information provided is mainly used to predict the future, so the accuracy of information is not too high. Financial accounting needs to be consistent with various accounting standards in the specific operation process, and it does not pay attention to the whole system of enterprise profit creation, but more attention to the results. However, management accounting does not need to abide by strict standards when compiling information. It pays more attention to improving profits by solving bottlenecks in enterprise development. When using financial accounting to deal with assets and liabilities, problems such as impairment and revaluation will be involved, and the development of its work is related to the enterprise's financial performance. But management accounting doesn't care about these values. It only CARES about productivity, mainly about budgeting and forecasting, and mostly about the direction of business development in the future. In terms of report release, financial accounting needs to release financial statements after the end of accounting period, but management accounting can release reports frequently.

  财务会计与管理会计在信息提供对象、会计科目、工作重点、数据处理方法和准确性等方面存在差异。财务会计主要是为企业的外部经济利益相关者提供监督和投资决策信息,作为会计主体的企业整体通过汇总记录公司已发展的经济事务,以及评价和监督企业管理活动的实施,在运用描述方法处理数据时,仅用于基础数学知识,会计信息要求高精度,证实了性更注重经济活动。管理会计为企业管理者的经营决策提供信息,用于整个企业的会计核算。也可分为多个责任点,作为会计主体。管理会计以过去发生的信息为基础,对未来进行评价和预测。分析方法将用于数据处理,这将应用大量先进的数字知识,通常涉及不断变化的专业知识。所提供的信息主要用于预测未来,因此信息的准确性不太高。财务会计在具体的操作过程中需要与各种会计准则相一致,不注重整个企业创造利润的制度,而更注重结果。但是,管理会计在编制信息时不需要遵守严格的标准。它更注重通过解决企业发展中的瓶颈来提高利润。运用财务会计处理资产负债时,会涉及到减值、重估等问题,其工作的开展与企业的财务绩效有关。但管理会计并不关心这些价值。它只关心生产力,主要是预算和预测,主要是关于未来业务发展的方向。在报表发布方面,财务会计需要在会计期末后发布财务报表,但管理会计可以经常发布报表。

  Aiming at the integration of management accounting and financial accounting, this paper analyzes it from the perspective of accounting value evaluation. Its integration value mainly manifests in three aspects: accounting information quality, accounting information quantity and accounting information cost. In terms of the embodiment of the quality value of accounting information, it has a direct relationship with the authenticity and reliability of accounting information. Only by providing real and feasible accounting information for information users can the effective control of economic activities be realized. This is not only the basic function of accounting information, but also the core role of accounting information. When accounting information distortion occurs, it will inevitably reduce the value of accounting information. By integrating management accounting and financial accounting, the single use of accounting information can be improved, the content of financial information can be further expanded and the scope of financial information can be broadened, which is conducive to improving the quality of accounting information. In addition, in the process of their integration, the association between accounting information can be enhanced based on different levels and perspectives, so as to form a relatively complete accounting information system and ensure the authenticity and reliability of accounting information.

  针对管理会计与财务会计的一体化,从会计价值评估的角度对其进行了分析。其集成价值主要体现在三个方面:会计信息质量、会计信息数量和会计信息成本。就会计信息质量价值的体现而言,它与会计信息的真实性和可靠性有着直接的关系。只有为信息使用者提供真实可行的会计信息,才能实现对经济活动的有效控制。这不仅是会计信息的基本功能,也是会计信息的核心作用。当会计信息失真时,必然会降低会计信息的价值。通过将管理会计与财务会计相结合,提高会计信息的单一使用,进一步扩大财务信息的内容,扩大财务信息的范围,有利于提高会计核算的质量。形成。此外,在整合过程中,可以根据不同的层次和视角,加强会计信息之间的关联,形成相对完整的会计信息系统,保证会计信息的真实性和可靠性。

  As accounting information is the most original form of data, its quantity will have a direct impact on the use effect and use value. By increasing the amount of accounting information can improve the value of accounting information. The integration of management accounting and financial accounting, on the basis of enriching the types of accounting information, can also increase the amount of financial information, ensure the comprehensiveness and integrity of accounting information. At the same time, it can integrate the sources and channels of accounting information, broaden the scope of accounting information acquisition, improve the efficiency of accounting information acquisition, ensure the increase of the amount of accounting information, and better meet the needs of users. In addition, it can also improve the degree of sharing and transparency of accounting information. On the basis of ensuring the comprehensiveness and integrity of accounting information, similar accounting information can be processed once. The efficiency of accounting information processing is greatly improved, and the cost saving of accounting information is realized.

  由于会计信息是最原始的数据形式,其数量将直接影响到使用效果和使用价值。通过增加会计信息的数量,可以提高会计信息的价值。管理会计与财务会计相结合,在丰富会计信息类型的基础上,也可以增加财务信息量,保证会计信息的全面性和完整性。同时,可以整合会计信息的来源和渠道,拓宽会计信息获取的范围,提高会计信息获取的效率,保证会计信息量的增加,更好地满足使用的需要。此外,它还可以提高会计信息的共享程度和透明度。在保证会计信息的全面性和完整性的基础上,可以对类似的会计信息进行一次处理。大大提高了会计信息处理的效率,实现了会计信息的成本节约。

  The integration of management accounting and financial accounting needs to establish a correct concept of integration, that is, to have a correct understanding of the relationship between management accounting and financial accounting, and constantly improve the modern enterprise management system by promoting the integration of the two. Therefore, as an enterprise leader, it is necessary to attach great importance to enterprise accounting management, and be able to make rational planning and rational use of financial accounting and management accounting from the perspective of collaborative development, so as to improve the quality and efficiency of enterprise accounting management. At the same time, enterprise accountants also need to understand the importance of different work properties through cross-learning, build a sharing mechanism of management accounting and financial accounting, and make the integration of the two have a good external environment and atmosphere.

  The integration of financial accounting and management accounting needs to choose appropriate ways and methods. In general, variable cost method can be adopted to promote the effective integration between the two. The variable cost method takes the cost form as the reference factor, that is, it determines the future economic development form by analyzing the variable cost and fixed cost, establishing the cost measurement model, infiltrating the responsibility system into it, and tracking the flow of funds. It also requires the use of modern information technology to promote the effective integration between financial accounting and management accounting.

  Enterprise management accounting and financial accounting integration development, also need to pay attention to the integration of management accounting and financial accounting system. First, you need to build integrated organizations. At present, most enterprises do not have a separate management accounting department, mainly in charge of financial management, fund management, accounting, budget and final accounts, etc., the financial accounting workload is large, and the responsibility of management accounting is not clear. Based on this situation, it is necessary to improve the existing organizational structure of the enterprise, separate the work of budget and financial management, and let the management accountant handle the business. Through the establishment of independent financial accounting department and management accounting department, and the effective integration of the two into the actual production and operation, better play the important role of both. Secondly, it is necessary to establish integrated accounting information system. Because of management accounting and financial accounting exist difference in data acquisition, but the acquisition of data have the characteristics of homology, management accounting with financial accounting information as the primary source of information, so you need to use advanced information technology to build a set of perfect fusion of the accounting information system, in order to realize the management accounting and financial accounting information sharing, and both the accounting data includes information in a directory, as the basis, the construction of a complete data management system, with the ERP system to achieve seamless docking, to promote the realization of the network of accounting job.

  In the actual development process of enterprises, the management accounting control methods adopted by them are closely related to financial accounting. Taking enterprise budget management as an example, financial budget can provide planning and resource allocation basis for enterprises to carry out business activities. In the process of actual budget execution, the comparison between actual results and budget data needs to use financial accounting data. Budget performance evaluation includes financial performance evaluation and management performance evaluation, which combines quantitative evaluation and qualitative evaluation effectively. It can be seen from this that the application of management accounting method in the business process is an important manifestation of the mutual integration of management accounting and financial accounting, which is dominated by management accounting and reflected by financial accounting.

  In the process of the integration development of management accounting and financial accounting, the integration of information sharing is an inevitable consideration. In the specific implementation of management accounting, it is necessary to obtain the required management accounting information based on financial accounting information through effective sorting, analysis and processing. Meanwhile, as the basic information of accounting business, financial accounting information can be classified into different types. In the current integration and development of enterprise management accounting and financial accounting, it is necessary to integrate the accounting information of the two, classify the accounting information, complete the compilation of the catalogue, and further redesign the accounting vouchers and accounting books, so as to promote the in-depth integration and development of management accounting and financial accounting.

  In the current fierce market competition environment, management accounting and financial accounting play an important role in the development of enterprises. But based on the current demand, the development of the enterprise is an urgent need to manage the integration development of accounting and financial accounting, and by building a perfect fusion system, to achieve effective sharing of information between management accounting and financial accounting, better play the important role of accounting in the enterprise development, so it can bring good economic benefits and social benefits for enterprises.


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