Abstract

With the continuous development of enterprises, traditional financial accounting can no longer fully meet the needs of enterprise management. Enterprises should gradually change their concepts, pay more attention to management accounting, and let financial personnel who are more familiar with enterprise accounting information participate in business decision-making. Financial accounting is an important basic work of modern enterprises, which is mainly responsible for financial taxation, overall accounting management and annual business plan of enterprises. The coordination and integration of financial accounting and management accounting can not only increase the economic income of enterprises, but also make enterprises more competitive. The rapid development of digital technologies, such as big data and cloud computing, accelerates the implementation of the integration of financial accounting and management accounting, so as to provide necessary theoretical support and data support for enterprise financial management. Based on the background of cloud computing, this paper analyzes the necessity of the integration of financial accounting and management accounting, puts forward the integration model of financial accounting and management accounting, and analyzes the feasibility of effective integration.

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