在会计学中,财务会计与管理会计分属于两大系别。两者的侧重点有所不同,管理会计主要以内部管理为目标,而财务会计准则是以对外报告为目标,这就意味着两者在实际的功能作用和方法上也有所不同。然而,随着经济全球化和知识经济的不断发展,二者的边界也在逐渐的消失。基于此,有必要对管理会计与财务会计之间的区别、联系进行分析,进一步探讨促进二者融合的相关对策。 In accounting, financial accounting and management accounting belong to two major categories. The focus of the two is different. Management accounting is mainly aimed at internal management, and financial accounting standards are based on external reporting. This means that the two are different in actual function and method. However, with the continuous development of economic globalization and knowledge-based economy, the boundary between the two has gradually disappeared. Based on this, it is necessary to analyze the differences and connections between management accounting and financial accounting, and to further discuss the relevant measures to promote their integration.