试论财务会计与管理会计

Financial Accounting and Management Accounting

财务会计与管理会计存在着很大区别,但它们是同源分流的,必然存在着密切的联系。随着人们对会计信息需求的进一步扩大,计算机技术和网络技术的迅猛发展,企业管理理论和会计人员素质的普遍提高,财务会计与管理会计将逐渐融为一体。

There is great difference between financial accounting and management accounting,but they both come from the same origin and have close relations with each other. With rising need of the accounting information,rapid development of computer and network techniques and common improvement of the quality of accountants and business management theory,financial accounting and management accounting will gradually merge into an organic whole.