Discussion on the Integrated Development Path of Financial Accounting and Management Accounting

The gradual development of economy and rapid progress science technology have promoted human society to step forward into the era digital economy, then transformation financial accounting function based on supervision management value creation increment. However, both are branches discipline, professional knowledge a single branch is slightly insufficient solve problems in certain field. Only by combining integrating multiple branches, analyzing solving from perspectives can enterprises achieve sustainable development. Therefore, combination with background direction industry this paper analyzes necessity integrated functional positioning enterprise accounting, discusses mode aspects goal orientation, platform construction content construction. And put two concept mutual integration, penetration, system framework, technical personnel integration other feasible path, order improve staff's business ability comprehensive quality, conform market demand Times.