请哪位帮我翻译一下以下的这段话

来源:百度知道 编辑:UC知道 时间:2024/05/22 14:12:15
对管理会计与财务会计的关系,一直存在“融合论”与“分立论”两种观点。融合论观点认为,财务会计在于通过提供信息来影响人们的决策及其行为;管理会计只不过运用了一些特殊的方法和技术对企业的生产经营活动及人的行为进行管理和控制,二者统一服务于现代企业会计的总体要求,共同为实现企业内部经营管理目标和外部各利益相关者的要求服务。但同时,分立论认为,管理会计虽然是从传统会计中分离出来的,但它已不同于传统的财务会计,大大拓宽了会计的管理职能。财务会计和管理会计是两个相互独立、平等的业务系统,在会计这个大系统中只是分工不同,各自都有自己的职责范围,不可能合二为一,而应该从分立的角度,运用各自的方法,为企业内部和企业外部提供有用的信息。两者应该各自分工,不能结合。

On the relationship between management accounting and financial accounting, there has been "integration" and "separation" two viewpoints.On the integration of view, is through the provision of financial and accounting information to influence people's decisions and behavior;Management Accounting just use some special methods and techniques of production and business activities of enterprises and the management and control of behavior,unify the two services to the general requirements of the modern enterprise accounting.for the realization of common objectives of internal management and external stakeholders in the services requested.But in the meantime, the separation theory that management accounting is separate from the traditional accounting,it is different from the traditional financial accounting, greatly expanded the accounting management functions.Financial accounting and management accounting are two independent and equal operational systemsaccounting