Discussion on the Integrated Development Path of Financial Accounting and Management Accounting

Abstract

The gradual development of economy and rapid progress of science and technology have promoted human society to step forward into the era of digital economy, and then promoted the transformation of financial accounting function based on accounting and supervision to management accounting function based on value creation and value increment. However, both financial accounting and management accounting are branches of the accounting discipline, and the professional knowledge of a single branch is slightly insufficient to solve problems in a certain field. Only by combining and integrating the knowledge of multiple branches, and analyzing and solving problems from multiple perspectives can enterprises achieve sustainable development. Therefore, in combination with the background and direction of industry development in the era of digital economy, this paper analyzes the necessity of the integrated development of financial accounting and management accounting based on the functional positioning of enterprise financial accounting and management accounting, and discusses the integrated development mode of financial accounting and management accounting from the aspects of goal orientation, platform construction and content construction. And then put forward the two in the concept of mutual integration, content mutual penetration, system framework, technical personnel mutual integration and other aspects of the feasible path, in order to improve the accounting staff's business ability and comprehensive quality, conform to the market demand and the development of The Times.