Reflections on the Integration of Management Accounting and Financial Accounting under the New Situation
With the continuous acceleration of economic development,the functions of enterprise accounting also need to be updated and integrated in a timely manner,among which management accounting and financial accounting are positions that require functional reform.Based on this,a detailed discussion is conducted on the differences and connections between management accounting and financial accounting in the new form,and the necessity of integrating management accounting and financial accounting is analyzed.Specific integration strategies are proposed from five aspects:establishing a unified accounting information system,establishing a coordinated accounting organizational structure,establishing sound accounting systems and policies,establishing effective accounting supervision and evaluation mechanisms,and continuously learning and innovating accounting culture.Examples are given to demonstrate these strategies.I hope to provide some reference and inspiration for relevant enterprises,and help the accounting industry to make significant progress.
new situationmanagement accountingfinancial accountingintegration strategy