The Combination Of Managerial Accounting And Financial Accounting--Study On The Utilization Of "Enterprise Economic Value Added

With the need of enterprise management, accounting was born, and with the development of economic, it keeps growing. Up to now, accounting has been one of the comprehensive and systematic subjects of economic management. But being one of two branches of contemporary accounting, managerial accounting has been divorced from financial accounting. Each of them must depend on its own system of processing information. It's not economic for enterprises and it's unfavorable for managerial accounting to give service to enterprises. For these, the thesis analyses the divergence between managerial accounting and financial account and irons out the divergence with leading "Enterprise Economic Value Added "(EEVA) in. The thesis emphasizes on how to use only one information processing system to work out the information which can meet both of their demands during the course of counting and managing "EEVA". So managerial accounting and financial accounting are united together in the system of accounting information processing whose core is "EEVA". In the study, the author finds that to look "value added" as a core now is one of tendency of accounting development. With the analysis of implementary condition of "EEVA", the author finds there are possibilities for enterprises to implement "EEVA" in our country, however, there are also drawback on the environment of accounting. In the view of this situation, basing upon the viewpoint that accounting should mainly give service to enterprises, the author puts forward a few proposals as the reference to the people concerned.