财务会计重在核算,而管理会计重在管理和决策,两者共同构成了现代会计的两大分支。2016年6月,财政部发布了《管理会计基本指引》,为我国大力发展管理会计指明了方向。为此,本文分析了管理会计、财务会计的区别与联系,并详细论述了管理会计与财务会计在企业经营中的科学应用,以指导企业更好地适应经济新常态下复杂的市场竞争格局。 Financial accounting focuses on accounting, and management accounting emphasis on management and decision-making, both together constitute the two major branches of modern accounting. In June 2016, the Ministry of Finance released the “Basic Guide for Management Accounting”, pointing out the direction for our country to develop management accounting vigorously. Therefore, this paper analyzes the difference and connection between management accounting and financial accounting, and discusses in detail the scientific application of management accounting and financial accounting in enterprise management so as to guide enterprises to better adapt to the complex market competition under the new economic normal.