Modern Economics & Management Forum

Currently, China has entered a new normal, and economic growth is facing new challenges. At present, China’s economic situation is becoming increasingly complex, and the development of enterprises is facing new challenges. Under the new situation, new changes have taken place in its development law, social and economic needs, etc. Enterprises need more motivation to study new development models, and the integration of financial accounting and management accounting is an important measure taken by enterprises to adapt to new development needs. Based on this, this paper analyzes the necessity of the integration of financial accounting and management accounting, and discusses the development of these two accounting integration methods on this basis.