管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的關(guān)系

1、西安培華學(xué)院本科畢業(yè)論文（設(shè)計(jì)）2B081933蔡鳳嬌管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的關(guān)系許群英I管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的關(guān)系摘要財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)是人們普遍認(rèn)識(shí)的現(xiàn)代會(huì)計(jì)的兩大分支。他們之間存在很大的區(qū)別，但又有著密切的聯(lián)系。大多數(shù)人對(duì)他們的認(rèn)識(shí)僅僅局限于“財(cái)務(wù)會(huì)計(jì)對(duì)外，管理會(huì)計(jì)對(duì)內(nèi)”這種傳統(tǒng)的觀念之中。然而隨著會(huì)計(jì)理論的發(fā)展和會(huì)計(jì)職能的發(fā)揮，這種觀念卻變得越來越值得商榷。財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)對(duì)于一企業(yè)而言是很重要的，但對(duì)目前的會(huì)計(jì)人員來說，卻沒有仔細(xì)

2、推敲他們之間的關(guān)系，因此，在有效結(jié)合二者以提高會(huì)計(jì)效率方面并未得到很好地運(yùn)用。本文從財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的含義、區(qū)別與聯(lián)系著手，闡述了管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)融合的基礎(chǔ)，提出了在理論和實(shí)踐中，將管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)相融合是可行的，也是會(huì)計(jì)發(fā)展的必然趨勢(shì)。關(guān)鍵詞：財(cái)務(wù)會(huì)計(jì)；管理會(huì)計(jì)；融合西安培華學(xué)院本科畢業(yè)論文（設(shè)計(jì)）2B081933蔡鳳嬌管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的關(guān)系許群英III目錄摘要.................................

3、.............................................................................IABSTRACT....................................................................................................II1引言.............................

4、............................................................................12財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的含義.....................................................................12.1財(cái)務(wù)會(huì)計(jì)的含義..................................................

5、.......................................................12.1.1財(cái)務(wù)會(huì)計(jì)的研究?jī)?nèi)容.........................................................................................12.1.2財(cái)務(wù)會(huì)計(jì)的研究對(duì)象..............................................

6、...........................................22.1.3財(cái)務(wù)會(huì)計(jì)的特點(diǎn).................................................................................................22.1.4財(cái)務(wù)會(huì)計(jì)的目標(biāo)......................................................

7、...........................................32.2管理會(huì)計(jì)的含義.........................................................................................................32.2.1管理會(huì)計(jì)的研究?jī)?nèi)容..............................................

8、...........................................32.2.2管理會(huì)計(jì)的研究對(duì)象.........................................................................................32.2.3管理會(huì)計(jì)的目標(biāo)............................................................

9、.....................................43財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的區(qū)別.....................................................................43.1財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的區(qū)別....................................................................................

10、.43.1.1職能不同.............................................................................................................43.1.2服務(wù)對(duì)象不同........................................................................................

11、.............43.1.3約束條件不同.....................................................................................................53.1.4時(shí)間定位不同..................................................................................

12、...................53.1.5報(bào)告期間不同.....................................................................................................53.1.6會(huì)計(jì)主體不同............................................................................

13、.........................53.1.7信息精度不同.....................................................................................................53.1.8計(jì)量尺度不同......................................................................

14、...............................53.1.9報(bào)告責(zé)任不同.....................................................................................................53.2正確認(rèn)識(shí)財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)本質(zhì)區(qū)別的意義....................................................