论管理会计与财务会计关系

On the Relation of Management Accounting and Finance Accounting

阐述了管理会计和财务会计的关系 ,说明二者既有关系 ,又有区别 ;管理会计建立在财务会计基础之上 ,是财务会计职能的延续和发展。同时针对实际工作中存在的问题进行剖析 。

This article explains the connection of management accounting and finance accounting, and explains the sameness and the difference. Management accounting is based on finance accounting and expands the duty. Then the author analyses the practical questions and shows her opinion.