I“互联网”背景下管理会计与财务会计融合策略的研究摘 要现代最热门的“耗散结构理论”告诉我们：世界上的横向开放系统是最富有活力的；最时髦的“遗传工程学”也告诉我们：新物种的产生都源自横向、多元基因的交换。因此，任何一门学科要发展，必须首先横向地了解本学科在全球范围内所有同行们已经取得的最新成就，引进其他学科的理论和方法，进行横向杂交。会计行业也同样如此，在当下“互联网”背景下，传统的财务会计与新兴的管理会计互有特点，各有作用。可受“互联网”的影响，传统财务会计在信息收集、处理效率、信息共享等方面上长久存在的问题被进一步放大。会计行业迫切需要进行改革来优化这些遗留的历史问题并适应互联网时代的发展。本文将以 “互联网”为重要前提，研究其对会计的利好以及融合的必然性；以管理会计、财务会计内涵及功能为主要研究主体，分析两者联系与差异，总结融合的可行性；并结合阻碍两者融合的因素整合融合的策略，从而实现管理会计与财务会计融合在企业经营活动中的有效促进作用。关键词：“互联网”；财务会计；管理会计；融合IIResearch on the Integration Strategy of Management Accounting and Financial Accounting Under the Background of "Internet"AbstractThe most popular "dissipative structure theory" in modern times tells us that the horizontal open system in the world is the most dynamic; the most fashionable "genetic engineering" also tells us that the emergence of new species comes from the exchange of horizontal and multiple genes . Therefore, in order for any discipline to develop, it must first understand the latest achievements of all the colleagues in the discipline across the globe, introduce theories and methods of other disciplines, and carry out horizontal hybridization. The same is true of the accounting industry. Under the current "Internet" background, traditional financial accounting and emerging management accounting have their own characteristics and functions. Under the influence of the "Internet", the long-standing problems in traditional financial...
