管理会计与财务管理既有共性也有区别 ,不能混淆甚至等同。管理会计是指以提高企业经营效率和经济效益为目的的向企业内部各级管理人员提供灵活有用的数据和资料 ,使企业管理部门能依据这些管理信息对有关经济活动进行规划、决策、控制和业绩评价。管理会计其中心词仍然是会计 Management accounting and financial management both common and different, can not be confused or even equal. Management accounting refers to providing enterprise managers at all levels with flexible and useful data and information for the purpose of improving the efficiency and economic efficiency of enterprises so that the enterprise management departments can make planning, decision-making and control over relevant economic activities based on these management information and Performance Evaluation. The central theme of management accounting is still accounting