管理会计与财务会计的关系,在国内外都已有了比较清晰的认识。而管理会计与财务管理的关系,淡论者却为数不多。从目前的情况来看,这也应是一个重要的理论问题,甚至可以说它关联到了管理会计的生存和发展。现就个人学习中的体会,淡一些初浅的认识,意在抛砖引玉。二者的不同点可简述如下:第一、学科的本质不同。管理会计从本质上说是一门为管理而服务的会计,主要是为强化企业经营管理的科学性、进一步提高经济效益服务的。财务管理从本质上说是企业管理的一个重要组成部分,是对企业经营活动实施价值管理,并从管理中处理好企业的各种财务关系。第二、学科的研究对象不同。管理会计着重于对未来抽象化的现金流动及其效果进行研究和预测、分析,为管理决策者提出有助于提高现金流动效果的决策方案,并帮助管理者对经营方针的实施情况进行控制和评价。财务管理则着重于对资金运动全过程及其所体现的各种财务关系进行研究,以寻求解决资金的筹集、运用、收回、分配的规律性和合理处理各种 The relationship between management accounting and financial accounting has been relatively clear at home and abroad. However, the relationship between management accounting and financial management is relatively small. From the current situation, this should also be an important theoretical issue. It can even be said that it is linked to the survival and development of management accounting. Now that the personal learning experience, light some of the shallow understanding, is intended to initiate. The difference between the two can be summarized as follows: First, the nature of the discipline is different. Management accounting is essentially an accounting service for management. It is mainly for the purpose of strengthening the scientific nature of business management and further improving economic efficiency. Financial management is essentially an important component of corporate management. It is the implementation of value management for corporate operations and the handling of various corporate financial relationships. Second, the subject of research is different. Management accounting focuses on researching, predicting, and analyzing the future abstracted cash flow and its effects, providing management decision makers with decision-making solutions that help improve the effectiveness of cash flow, and helping managers to control the implementation of business policies and Evaluation. Financial management focuses on the entire process of the movement of funds and the various financial relationships it embodies in order to seek solutions to the regularity of the collection, application, withdrawal, and distribution of funds and to deal with all kinds of