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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.
由于管帐信息是最原始的数据形式，其数量将直接影响到运用作用和运用价值。通过添加管帐信息的数量，能够进步管帐信息的价值。管理管帐与财政管帐相结合，在丰厚管帐信息类型的基础上，也能够添加财政信息量，确保管帐信息的全面性和完整性。一起，能够整合管帐信息的来历和渠道，拓展管帐信息获取的规模，进步管帐信息获取的效率，确保管帐信息量的添加，更好地满意运用的需要。此外，它还能够进步管帐信息的同享程度和透明度。在确保管帐信息的全面性和完整性的基础上，能够对相似的管帐信息进行一次处理。大大进步了管帐信息处理的效率，实现了管帐信息的本钱节约。
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.
财务会计与处理会计在信息供应目标、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。财务会计首要是为企业的外部经济利益相关者供应监督和出资抉择计划信息，作为会计主体的企业全体通过汇总记录公司已打开的经济业务，以及点评和监督企业处理活动的施行，在运用描绘方法处理数据时，仅用于基础数学知识，会计信息要求高精度，证明了性更注重经济活动。处理会计为企业处理者的经营抉择计划供应信息，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。处理会计以曩昔产生的信息为基础，对未来进行点评和猜想。分析方法将用于数据处理，这将应用大量先进的数字知识，一般触及不断改动的专业知识。所供应的信息首要用于猜想未来，因而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原则相一致，不注重整个企业发明赢利的原则，而更注重成果。可是，处理会计在编制信息时不需要恪守严厉的标准。它更注重通过处理企业打开中的瓶颈来进步赢利。运用财务会计处理资产负债时，会触及到减值、重估等问题，其工作的打开与企业的财务绩效有关。但处理会计并不关怀这些价值。它只关怀生产力，首要是预算和猜想，首要是关于未来业务打开的方向。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，但处理会计能够常常发布报表。
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.
