| 管理会计与财务会计的融合——基于会计价值评价的视角 |
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| 引用本文： | 李玉丰,王爱群.管理会计与财务会计的融合——基于会计价值评价的视角[J].长春大学学报,2012(5):522-525. |
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| 作者姓名： | 李玉丰 王爱群 |
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| 作者单位： | 长春建筑学院管理学院;吉林大学管理学院 |
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| 摘 要： | 管理会计与财务会计是会计系统的两个不同分支,随着经济的发展和会计理论的成熟,二者将趋于融合。文章分析了管理会计与财务会计融合存在的障碍,探讨了二者融合的可行性,并从会计信息质量、会计信息数量以及会计信息成本三方面评价了管理会计与财务会计融合的价值。
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| 关 键 词： | 管理会计 财务会计 融合 会计价值 |
Integration of Managerial Accounting and Financial Accounting——A Study from the Perspective of Accounting Value Evaluation |
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| LI Yu-feng,WANG Ai-qun.Integration of Managerial Accounting and Financial Accounting——A Study from the Perspective of Accounting Value Evaluation[J].Journal of Changchun University,2012(5):522-525. |
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| Authors: | LI Yu-feng WANG Ai-qun |
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| Institution: | 1.School of Management,Changchun Institute of Architecture,Changchun 134000,China; 2.School of Management,Jilin University,Changchun 130025,China) |
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| Abstract: | Managerial accounting and financial accounting are two branches in accounting system.With the development of economy and accounting theory,the two tend to get integration.The article analyzes the obstacles in fusion of managerial accounting and financial accounting,discusses the feasibility of integration and evaluates the value of integration of managerial accounting and financial accounting from accounting information quality,accounting information quantity and accounting information cost. |
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| Keywords: | managerial accounting financial accounting integration accounting value |
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