管理会计与财务会计在企业财务管理中的应用

发布时间：2018-06-12 03:31

  本文选题：管理会计 + 财务会计　； 参考：《经贸实践》2017年23期

【摘要】：改革开放以来,我国经济发展迅速,随之而来的是各种中小型企业数量不断增多,如何维护企业的良好运行,是企业应该考虑的核心问题。企业财务管理的优化,是保证企业在市场经济的大背景下,能够在众多企业中脱颖而出的先行条件。管理会计与财务会计构建了企业财务管理的框架,是企业财务管理的重要组成部分,认识清楚两者之间的区别与联系并将两者结合发挥其最大作用,是企业能够实现资金良好流动的条件。现通过对管理会计与财务会计之间的区别与联系进行讨论,分析两者在现代社会的企业财务管理的运用。
[Abstract]:Since the reform and opening up, China's economic development is rapid, followed by a variety of small and medium-sized enterprises continue to increase, how to maintain the good operation of enterprises, is the core issue that enterprises should consider. Under the background of market economy, the optimization of enterprise financial management is the leading condition for enterprises to stand out in many enterprises. Management accounting and financial accounting constitute the framework of enterprise financial management, which is an important part of enterprise financial management. It is the condition that the enterprise can realize good capital flow. This paper discusses the difference and relationship between management accounting and financial accounting, and analyzes the application of the two in modern enterprise financial management.
【作者单位】： 山推工程机械股份有限公司;
【分类号】：F234.3;F234.4
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本文编号：2008111