Study On Management Accounting Report Of DF Company In The Integration Of Industry And Finance

In the critical period of economic transformation,the finance organization of enterprises,as the core link connecting the development strategy,operation and performance of enterprises,which needs to help enterprises make reasonable allocation of resources,effective supervision as well as manage the daily operation activities of enterprises.The Ministry of Finance issued the "Guidance on Comprehensively Promoting the Construction of Management Accounting System" in 2014,which led the new development direction of management accounting.Then,the Ministry of Finance issued the Basic Guidelines on Management Accounting in2016,indicating the national desire that management accounting can effectively play its irreplaceable functions compared with financial accounting.As an important information-bearing tool of management accounting,management accounting reports can provide the necessary financial and non-financial information for decision-making by using scientific and effective methods.At the same time,as a new concept and new direction in the development of finance sector,the integration of business and finance has received great attention from all walks of life.Through the way of integration of business and finance,enterprises can better implement management accounting reports within the enterprise and realise the organic integration of business and finance.Under the perspective of financial integration,the application of management accounting reporting system can help enterprises improve the performance evaluation system and help enterprises make scientific decisions,so as to improve operational efficiency of enterprises and create more value.Based on the dual exploration and research of domestic and foreign scholars on the theory and practice of business-financial integration and management accounting,this thesis selects DF Company,which is a non-ferrous metal bulk trading industry enterprise as the research object.On the basis of analyzing the current status of management accounting reporting of DF company,integrating the concept of financial integration of industry and finance,based on the guidelines in the Ministry of Finance’s "Management Accounting Application Guideline No.801-Management Accounting Reporting",combined with Anthony’s model,this thesis constructs three management levels: strategic level,operational level and business level,and analyzes the different information needs of different management levels,so as to optimize the design of DF company’s current management accounting report in a targeted manner,thus optimizing the design of a management accounting report system with the characteristics of financial integration that meets the actual operating characteristics of DF company,with a view to providing some reference for other enterprises to construct and optimize their management accounting report system.Based on the perspective of the industry and finance integration,this thesis optimizes the management accounting report of DF company and finally draws the following conclusions: under the development trend of promoting industry-finance integration,the management accounting reporting system has become an important tool to promote industry-finance integration;enterprises can combine with their own reality to build a management accounting reporting system from multi-dimensional and multi-level perspectives of industry-finance integration;in the process of building and optimizing the management accounting report system,the informationization level of enterprises plays an important role in guaranteeing the technology.The research in this thesis has to a certain extent enriched the research on the theory and practice of business-financial integration and management accounting reporting,and formed a management accounting reporting system with the characteristics of business-financial integration in line with the industry characteristics of DF company,which has to a certain extent promoted the management accounting work towards efficiency and scientificization.