Analysis of the Integration Strategy of Financial Accounting and Management Accounting in Scientific Research Institutions under the Background of Budget Integration
The state has put forward the direction of budget reform,and has vigorously promoted the construction of budget management integration in recent years.Under the background of budget integration,the financial management of scientific research institutions is facing new challenges.The traditional financial accounting can no longer meet the needs of the current situation,and the financial management ideas of scientific research institutions are facing synchronous changes and improvements.It is more important to integrate financial accounting with management accounting and establish a financial management system that adapts to the new situation.Based on the above background,this paper aims to understand the concept and connotation of budget management integration,expounds the significance of promoting the integration of financial accounting and management accounting after the implementation of budget management integration in scientific research institutions,analyzes the current situation and shortcomings of the integration of financial accounting and management accounting in scientific research institutions,and further puts forward suggestions for scientific research institutions to innovate financial management ideas and accelerate the integration of financial accounting and management accounting under the background of financial budget integration.
budget integrationscientific research institutionsfinancial accountingmanagement accounting
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