Research on the Integration Trend of Financial Accounting and Management Accounting Under the New Economic Situation
This paper studies the integration trend of financial accounting and management accounting under the new economic situation,in order to explore the impact of information technology,new economic environment and management accounting innovation on this trend.By analyzing the application of information technology in financial accounting and the change of financial reports under the new economic environment,this paper expounds the reform of financial accounting and the innovation of management accounting under the new economic situation,including the integration of management accounting and strategic management and the digital application of management accounting tools driven by technology.Besides,this paper deeply analyzes the definition,scope,reasons and motivation of the integration of financial accounting and management accounting,and discusses the impact of the integration on enterprise decision-making,including the improvement of decision-making efficiency and accuracy,as well as the improvement of risk management and early warning system.
new economic situationfinancial accountingmanagement accountingintegration trendinformation technologystrategic management