On the integration of management accounting
and financial accounting under the new
situation
Abstract
Modern society with the development of social economy,
financial accounting and management accounting as the inevitable
product of economic development arises at the historic moment, the
two are not only different but also interrelated. Under the new
situation, the integration of the two is conducive to the
accounting work fully embodies the control function, can provide
more timely, accurate, comprehensive accounting information, help
managers to make the right decisions, and promote the development
of enterprises. After the reform and opening up of China's economy
