关于我国管理会计与财务会计信息相关性的问题一直是学界探讨较多的课题之一。本文从二者具有的相关性涵义出发,结合实际情况,采用比较分析的方法,从相关性的依据标准和信息来源、相关性所指向的信息使用者、满足会计信息相关性质量特征的要求等三大方面比较分析了管理会计与财务会计相关性的不同。 The issue of the correlation between management accounting and financial accounting information in our country has always been one of the topics discussed by academia. Based on the actual situation and the comparative analysis, this article analyzes the quality of accounting information based on the criteria of relevance, the source of information, the users of information pointed by relevance, the quality characteristics of accounting information, etc. Three major aspects of comparative analysis of management accounting and financial accounting related to the different.