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Research on the Fusion of Enterprise Financial Accounting and Management Accounting in the New Economic Situation

He Tang


In recent years, the Chinese economy has been developing rapidly, and the development model of market economy has been refined. Despite the continuous development of China’s economy, it has also encountered many impacts and challenges. The survival of an enterprise is becoming difficult. For the sake of greater numbers of customers, Chinese enterprises need to improve their comprehensive competitiveness, reconstruct their internal structure, and optimize the development model, so they could remain invincible in the market. Under this background, Chinese companies need to adjust the development method of the accounting department, increase its management efficiency, and actively carry out transforming policies. The accounting department is not only responsible for financial accounting, but also for management accounting. It is necessary to integrate the two to promote the healthy development of the enterprise. Hence, in accordance with the current background of the new economy, the optimization of the financial accounting and management accounting and the integration of the two will be analyzed in this paper to ensure effective communication among financial management departments and promote the sustainable development of enterprises.


Financial Accounting; Management Accounting; Integrated Development

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DOI: http://dx.doi.org/10.18686/fm.v6i1.3264