Amoeba's financial accounting management accounting business accounting purpose

The purpose is to solve two difficult problems: how entrepreneurs can grasp the real state of business at a glance and how to implement the will of operators through quantitative data.

First of all, financial accounting and management accounting serve different clients. Financial accounting serves external stakeholders such as government, banks and shareholders. The service object of management accounting is the internal management of enterprises. Financial and accounting statements need to be made public to meet the needs of external stakeholders to understand the operating conditions of enterprises; However, operating accounting statements do not need to be made public, only to meet the needs of enterprise management decision-making;

Secondly, the basic principles of financial accounting and management accounting are different. The basic criterion of financial accounting is the enterprise accounting criterion promulgated by the Ministry of Finance, while the basic criterion of management accounting is the criterion formulated by the enterprise itself. Then, why do governments all over the world attach so much importance to the formulation and promulgation of accounting standards for enterprises? The reason is that it represents the interests of the state machine, and the government uses the accounting standards for commercial enterprises to regulate the accounting of enterprises and prevent enterprises from evading taxes.