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美國Essay代寫范文-管理會計和與財務(wù)會計的有效
文章來源：原創(chuàng)??文章作者：Australiaway??發(fā)布時間：2020-03-09 17:30:36 ??瀏覽次數(shù)： 次??字?jǐn)?shù)：16101 字??文章關(guān)鍵詞:essay代寫
文章導(dǎo)讀：下面為大家整理一篇優(yōu)秀的 美國Essay代寫 范文-Effective integration of management accounting and financial accounting，供大家參考學(xué)習(xí)，這篇論文討論了管理會計和與財務(wù)會計的有效融合。管理會計與...
下面為大家整理一篇優(yōu)秀的美國Essay代寫范文-Effective integration of management accounting and financial accounting，供大家參考學(xué)習(xí)，這篇論文討論了管理會計和與財務(wù)會計的有效融合。管理會計與財務(wù)會計的融合，需要樹立正確的融合理念，適宜的方式和方法，對管理會計與財務(wù)會計之間的關(guān)系有一個正確的認(rèn)識，通過促進兩者融合來不斷完善現(xiàn)代企業(yè)管理體系。另外，企業(yè)管理會計與財務(wù)會計的融合發(fā)展，還需要重視管理會計與財務(wù)會計融合體系的構(gòu)建。
美國essay代寫
With the rapid changes of social and economic forms,the current financial situation has also undergone great changes,and the economic competition has become more and more fierce.In order to survive and develop,enterprises must reduce internal consumption costs and integrate resources to improve their core competitiveness.Based on the actual situation of enterprise development,both from the perspective of accounting value review and the needs of enterprise management,we should pay attention to the effective integration of management accounting and financial accounting,so as to improve the economic benefits of enterprises and promote their healthy and sustainable development.Starting from the relationship between financial accounting and management accounting,this paper analyzes the integration value and development way of management accounting and financial accounting from the perspective of accounting value evaluation.
隨著社會經(jīng)濟形態(tài)的快速變化，當(dāng)前的金融形勢也發(fā)生了很大的變化，經(jīng)濟競爭也越來越激烈。企業(yè)要生存和發(fā)展，必須降低內(nèi)部消費成本，整合資源，提高核心競爭力。從企業(yè)發(fā)展的實際情況出發(fā)，從會計價值評估的角度出發(fā)，結(jié)合企業(yè)管理的需要，注重管理會計與財務(wù)會計的有效結(jié)合，以提高企業(yè)的經(jīng)濟效益。促進企業(yè)健康可持續(xù)發(fā)展。從財務(wù)會計與管理會計的關(guān)系入手，從會計價值評價的角度分析了管理會計與財務(wù)會計的整合價值和發(fā)展途徑。
Separated management accounting from the accounting,the need for financial information as important basis,and use professional means to analyze the information,then the forming report,implement effectively reflect the overall situation of economic activity of the enterprise,will provide to the enterprise management,for the orderly development of the enterprise to lay the good foundation.For financial accounting,need through the whole process monitoring enterprise's economic activities,and access to financial information from economic activities process,the implementation of specific accounting and supervision,and to clear the enterprise financial situation at each stage,evaluates the actual benefit of economic activities,so as to provide financial information for enterprise management,provide important reference basis for enterprise development decision.In the current complex market environment and fierce competition,the effective integration of management accounting and financial accounting can effectively improve the management level of enterprises and play a positive role in promoting the faster and better development of enterprises.
把管理會計與會計分開，把需要財務(wù)信息作為重要依據(jù)，并運用專業(yè)手段對信息進行分析，然后形成報表，實施有效地反映企業(yè)經(jīng)濟活動的總體情況，將提供給企業(yè)管理，為企業(yè)的有序發(fā)展打下良好的基礎(chǔ)。對于財務(wù)會計，需要通過全過程監(jiān)控企業(yè)的經(jīng)濟活動，并從經(jīng)濟活動過程中獲取財務(wù)信息，具體實施會計核算和監(jiān)督，并對企業(yè)財務(wù)狀況的各個階段進行清理、評價。評價經(jīng)濟活動的實際效益，為企業(yè)管理提供財務(wù)信息，為企業(yè)發(fā)展決策提供重要的參考依據(jù)。在當(dāng)前復(fù)雜的市場環(huán)境和激烈的競爭中，管理會計與財務(wù)會計的有效結(jié)合，可以有效地提高企業(yè)的管理水平，對促進企業(yè)更快更好的發(fā)展起到積極作用。
Both financial accounting and management accounting,as an important branch of accounting,are information systems for managers to make decisions.Although they provide different information for accounting,the information they provide is the original information from the daily production and operation activities of enterprises.Although there are differences in emphasis between financial accounting and management accounting,both of them take enterprises as the main research objects and conduct in-depth research on the daily production and operation activities of enterprises.In addition,they are interchangeable in subject knowledge and complement each other in practical work.Financial accounting and management accounting have the same goal,which can effectively promote the realization of enterprise economic goals and improve economic benefits.In addition,information between financial accounting and management accounting needs to be Shared,that is,both of them need information from each other in practical work.
財務(wù)會計和管理會計是會計的重要分支，是管理者決策的信息系統(tǒng)。雖然它們提供的會計信息不同，但它們提供的信息是企業(yè)日常生產(chǎn)經(jīng)營活動的原始信息。雖然財務(wù)會計與管理會計在重點上存在差異，但兩者都以企業(yè)為主要研究對象，對企業(yè)的日常生產(chǎn)經(jīng)營活動進行了深入研究。此外，它們在學(xué)科知識上是可互換的，在實際工作中是互補的。財務(wù)會計與管理會計具有相同的目標(biāo)，可以有效地促進企業(yè)經(jīng)濟目標(biāo)的實現(xiàn)，提高經(jīng)濟效益。此外，財務(wù)會計與管理會計之間的信息需要共享，即兩者在實際工作中都需要相互之間的信息。
There are differences between financial accounting and management accounting in terms of information supply objects,accounting subjects,focus of work,data processing methods and accuracy.Financial accounting is mainly external economy for the enterprise stakeholders to provide supervision and investment decision-making information,as the principal part of accounting in the enterprise as a whole through the summary record companies has been the development of economic affairs,and the implementation of evaluation and supervision enterprise management activities,when processing the data by using the method of description is used only for basic mathematical knowledge,accounting information requires high precision,confirms that sex is more emphasis on economic activity.Management accounting provides information for business decisions of enterprise managers,which is used for accounting of the whole enterprise.It can also be divided into multiple responsibility points,which are taken as the main body of accounting.Management accounting takes the information that has happened in the past as the basis for current assessment and prediction of the future.Analysis methods will be used in data processing,which will apply a large amount of advanced digital knowledge,and generally involve constant and variable professional knowledge.The information provided is mainly used to predict the future,so the accuracy of information is not too high.Financial accounting needs to be consistent with various accounting standards in the specific operation process,and it does not pay attention to the whole system of enterprise profit creation,but more attention to the results.However,management accounting does not need to abide by strict standards when compiling information.It pays more attention to improving profits by solving bottlenecks in enterprise development.When using financial accounting to deal with assets and liabilities,problems such as impairment and revaluation will be involved,and the development of its work is related to the enterprise's financial performance.But management accounting doesn't care about these values.It only CARES about productivity,mainly about budgeting and forecasting,and mostly about the direction of business development in the future.In terms of report release,financial accounting needs to release financial statements after the end of accounting period,but management accounting can release reports frequently.
財務(wù)會計與管理會計在信息提供對象、會計科目、工作重點、數(shù)據(jù)處理方法和準(zhǔn)確性等方面存在差異。財務(wù)會計主要是為企業(yè)的外部經(jīng)濟利益相關(guān)者提供監(jiān)督和投資決策信息，作為會計主體的企業(yè)整體通過匯總記錄公司已發(fā)展的經(jīng)濟事務(wù)，以及評價和監(jiān)督企業(yè)管理活動的實施，在運用描述方法處理數(shù)據(jù)時，僅用于基礎(chǔ)數(shù)學(xué)知識，會計信息要求高精度，證實了性更注重經(jīng)濟活動。管理會計為企業(yè)管理者的經(jīng)營決策提供信息，用于整個企業(yè)的會計核算。也可分為多個責(zé)任點，作為會計主體。管理會計以過去發(fā)生的信息為基礎(chǔ)，對未來進行評價和預(yù)測。分析方法將用于數(shù)據(jù)處理，這將應(yīng)用大量先進的數(shù)字知識，通常涉及不斷變化的專業(yè)知識。所提供的信息主要用于預(yù)測未來，因此信息的準(zhǔn)確性不太高。財務(wù)會計在具體的操作過程中需要與各種會計準(zhǔn)則相一致，不注重整個企業(yè)創(chuàng)造利潤的制度，而更注重結(jié)果。但是，管理會計在編制信息時不需要遵守嚴(yán)格的標(biāo)準(zhǔn)。它更注重通過解決企業(yè)發(fā)展中的瓶頸來提高利潤。運用財務(wù)會計處理資產(chǎn)負(fù)債時，會涉及到減值、重估等問題，其工作的開展與企業(yè)的財務(wù)績效有關(guān)。但管理會計并不關(guān)心這些價值。它只關(guān)心生產(chǎn)力，主要是預(yù)算和預(yù)測，主要是關(guān)于未來業(yè)務(wù)發(fā)展的方向。在報表發(fā)布方面，財務(wù)會計需要在會計期末后發(fā)布財務(wù)報表，但管理會計可以經(jīng)常發(fā)布報表。
Aiming at the integration of management accounting and financial accounting,this paper analyzes it from the perspective of accounting value evaluation.Its integration value mainly manifests in three aspects:accounting information quality,accounting information quantity and accounting information cost.In terms of the embodiment of the quality value of accounting information,it has a direct relationship with the authenticity and reliability of accounting information.Only by providing real and feasible accounting information for information users can the effective control of economic activities be realized.This is not only the basic function of accounting information,but also the core role of accounting information.When accounting information distortion occurs,it will inevitably reduce the value of accounting information.By integrating management accounting and financial accounting,the single use of accounting information can be improved,the content of financial information can be further expanded and the scope of financial information can be broadened,which is conducive to improving the quality of accounting information.In addition,in the process of their integration,the association between accounting information can be enhanced based on different levels and perspectives,so as to form a relatively complete accounting information system and ensure the authenticity and reliability of accounting information.
針對管理會計與財務(wù)會計的一體化，從會計價值評估的角度對其進行了分析。其集成價值主要體現(xiàn)在三個方面：會計信息質(zhì)量、會計信息數(shù)量和會計信息成本。就會計信息質(zhì)量價值的體現(xiàn)而言，它與會計信息的真實性和可靠性有著直接的關(guān)系。只有為信息使用者提供真實可行的會計信息，才能實現(xiàn)對經(jīng)濟活動的有效控制。這不僅是會計信息的基本功能，也是會計信息的核心作用。當(dāng)會計信息失真時，必然會降低會計信息的價值。通過將管理會計與財務(wù)會計相結(jié)合，提高會計信息的單一使用，進一步擴大財務(wù)信息的內(nèi)容，擴大財務(wù)信息的范圍，有利于提高會計核算的質(zhì)量。形成。此外，在整合過程中，可以根據(jù)不同的層次和視角，加強會計信息之間的關(guān)聯(lián)，形成相對完整的會計信息系統(tǒng)，保證會計信息的真實性和可靠性。
As accounting information is the most original form of data,its quantity will have a direct impact on the use effect and use value.By increasing the amount of accounting information can improve the value of accounting information.The integration of management accounting and financial accounting,on the basis of enriching the types of accounting information,can also increase the amount of financial information,ensure the comprehensiveness and integrity of accounting information.At the same time,it can integrate the sources and channels of accounting information,broaden the scope of accounting information acquisition,improve the efficiency of accounting information acquisition,ensure the increase of the amount of accounting information,and better meet the needs of users.In addition,it can also improve the degree of sharing and transparency of accounting information.On the basis of ensuring the comprehensiveness and integrity of accounting information,similar accounting information can be processed once.The efficiency of accounting information processing is greatly improved,and the cost saving of accounting information is realized.
由于會計信息是最原始的數(shù)據(jù)形式，其數(shù)量將直接影響到使用效果和使用價值。通過增加會計信息的數(shù)量，可以提高會計信息的價值。管理會計與財務(wù)會計相結(jié)合，在豐富會計信息類型的基礎(chǔ)上，也可以增加財務(wù)信息量，保證會計信息的全面性和完整性。同時，可以整合會計信息的來源和渠道，拓寬會計信息獲取的范圍，提高會計信息獲取的效率，保證會計信息量的增加，更好地滿足使用的需要。此外，它還可以提高會計信息的共享程度和透明度。在保證會計信息的全面性和完整性的基礎(chǔ)上，可以對類似的會計信息進行一次處理。大大提高了會計信息處理的效率，實現(xiàn)了會計信息的成本節(jié)約。
The integration of management accounting and financial accounting needs to establish a correct concept of integration,that is,to have a correct understanding of the relationship between management accounting and financial accounting,and constantly improve the modern enterprise management system by promoting the integration of the two.Therefore,as an enterprise leader,it is necessary to attach great importance to enterprise accounting management,and be able to make rational planning and rational use of financial accounting and management accounting from the perspective of collaborative development,so as to improve the quality and efficiency of enterprise accounting management.At the same time,enterprise accountants also need to understand the importance of different work properties through cross-learning,build a sharing mechanism of management accounting and financial accounting,and make the integration of the two have a good external environment and atmosphere.
The integration of financial accounting and management accounting needs to choose appropriate ways and methods.In general,variable cost method can be adopted to promote the effective integration between the two.The variable cost method takes the cost form as the reference factor,that is,it determines the future economic development form by analyzing the variable cost and fixed cost,establishing the cost measurement model,infiltrating the responsibility system into it,and tracking the flow of funds.It also requires the use of modern information technology to promote the effective integration between financial accounting and management accounting.
Enterprise management accounting and financial accounting integration development,also need to pay attention to the integration of management accounting and financial accounting system.First,you need to build integrated organizations.At present,most enterprises do not have a separate management accounting department,mainly in charge of financial management,fund management,accounting,budget and final accounts,etc.,the financial accounting workload is large,and the responsibility of management accounting is not clear.Based on this situation,it is necessary to improve the existing organizational structure of the enterprise,separate the work of budget and financial management,and let the management accountant handle the business.Through the establishment of independent financial accounting department and management accounting department,and the effective integration of the two into the actual production and operation,better play the important role of both.Secondly,it is necessary to establish integrated accounting information system.Because of management accounting and financial accounting exist difference in data acquisition,but the acquisition of data have the characteristics of homology,management accounting with financial accounting information as the primary source of information,so you need to use advanced information technology to build a set of perfect fusion of the accounting information system,in order to realize the management accounting and financial accounting information sharing,and both the accounting data includes information in a directory,as the basis,the construction of a complete data management system,with the ERP system to achieve seamless docking,to promote the realization of the network of accounting job.
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.
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.
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.
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