财务会计与管理会计融合路径分析

Analysis on the Integration Path of Financial Accounting and Management Accounting

摘要

在数字化转型和企业精细化管理需求升级的大背景之下，财务会计与管理会计融合成了现代会计体系发展的一种必然趋势。二者的职能、侧重不同，但是最终目的都是服务于企业的价值提高。本文以两者融合为基础，分析融合过程中出现的认知偏差、制度缺陷、数据割裂等问题，从理念更新、制度完善、数据整合、人才培养等方面提出融合途径，为企业的会计职能优化、提高经营决策水平提供借鉴，帮助企业在复杂的市场竞争中形成自己的核心竞争力。

Abstract

Against the background of digital transformation and the upgrading of enterprises’ demand for refined management, the integration of financial accounting and management accounting has become an inevitable trend in the development of the modern accounting system. The two have different functions and focuses, but their ultimate goal is to serve the value improvement of enterprises. Based on the integration of the two, this paper analyzes the problems such as cognitive bias, institutional defects and data separation in the integration process, and puts forward integration paths from the aspects of concept renewal, system improvement, data integration and talent training. It provides a reference for enterprises to optimize accounting functions and improve business decision-making level, helping enterprises form their own core competitiveness in the complex market competition.

关键词

财务会计 / 管理会计 / 融合路径 / 数字化转型

Key words

financial accounting / management accounting / integration path / digital transformation

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