英国学者米歇尔·J·布鲁克斯在其《财务会计原则与管理会计实务》一文中指出:适用于一般公司的财务会计规则是通过公司法、职业会计团体的会计准则和公告而建立起来的。它们对管理会计没有任何广泛的影响,因为管理会计只满足于独立组织的特定需要。财务会计要求审慎地、合法地保护债权人的权益,避免资本的不合理分配和折旧的不正当处理,其目的无非是要处理好一个会计期间内所发生的费用问题。然而,这种涉及若干会计期 British scholar Michel J. Brooks pointed out in his article “Principles of Financial Accounting and Management Accounting Practice” that financial accounting rules applicable to general companies are established through company law, accounting standards and announcements of professional accounting bodies. They do not have any widespread impact on management accounting, as management accounting is only content to the specific needs of an independent organization. Financial accounting requirements to prudently and legally protect the rights and interests of creditors to avoid the irrational distribution of capital and depreciation of unfair treatment, the purpose is nothing more than to deal with a cost incurred during the accounting period. However, this involves several accounting periods