%0 Journal Article %T 财务会计与管理会计融合方式探讨——以深圳地铁为例
Integration of Financial and Management Accounting—Taking the Shenzhen Metro as an Example %A 唐莞玉 %J Frontiers of International Accounting %P 229-236 %@ 2169-2580 %D 2025 %I Hans Publishing %R 10.12677/fia.2025.142029 %X 财务会计和管理会计作为会计学科的两个重要组成部分，在企业的经营管理和决策中发挥着无法替代的作用。近年来，财务会计和管理会计逐渐融合，推进两者的融合更有利于会计行使自身职能，有利于促进企业的发展进步。基于此，本文从管理会计和财务会计的内涵和关系的探讨出发，分析财务会计与管理会计的区别与联系，从理论上证明管理会计与财务会计融合的可能性与必然性。在信息化时代背景下，财管会计的融合不仅可以提高会计信息质量，提升会计工作的整体水平，还可以提高企业的发展竞争力。针对融合过程中出现的财会人员专业水平有限以及数据流动性受限问题，企业可以通过创建统一化数据库，加快智能财务建设和运营速度，利用先进信息技术建设企业信息化平台；招聘复合型财务工作人员以及定期对财务人员进行培训加强整体素养等措施加快两者的融合进程。
As two important components of the accounting discipline, financial accounting and management accounting play an irreplaceable role in the management and decision-making of enterprises. In recent years, financial accounting and management accounting have been gradually integrated, and the integration of the two can be more conducive to the exercise of their own functions, which is conducive to promoting the development and progress of enterprises. Based on this, this paper starts with a discussion of the connotation and relationship between management accounting and financial accounting, analyzes the difference and connection between financial accounting and management accounting, and theoretically proves the possibility and inevitability of the integration of management accounting and financial accounting. In the context of the information age, the integration of financial and management accounting can not only improve the quality of accounting information and enhance the overall level of accounting work, but also improve the competitiveness of the development of enterprises. In view of the limited professional level of accounting personnel and data mobility problems in the integration process, enterprises can speed up the integration process by creating a unified database, accelerating the speed of intelligent financial construction and operation, and using advanced information technology to build an enterprise information platform; recruiting composite financial staff and regular training for financial personnel to strengthen the overall quality of the measures to accelerate the integration process of the two. %K 财务会计， %K 管理会计， %K 融合方式， %K 优化
Financial Accounting %K Management Accounting %K Integration Approach %K Optimization %U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=110365