当今世界,随着经济的发展,作为经济管理重要手段的会计,正由传统会计向现代会计发展,主要是出现了财务会计和管理会计两个分支,标志着会计科学进入一个新的发展阶段。 财务会计提供的财务信息,以满足外部利害关系集团和个人进行投资、信贷和其他理财决策的需要为主要目标;管理会计则以提供企业内部各级管理部门和负责人进行经营决策所需的经济信息为主要目标。因此,财务会计被称为“对外会计”,而管理会计则被 In today’s world, with economic development, accounting as an important means of economic management is moving from traditional accounting to modern accounting. There are mainly two branches of financial accounting and management accounting, marking that accounting science has entered a new stage of development. The financial information provided by financial accounting has the main objective of meeting the needs of external interested groups and individuals for making investment, credit and other financial decisions. Management accounting, in turn, provides the necessary financial and administrative decisions for the management and responsible persons at all levels within the enterprise Information as the main goal. Therefore, financial accounting is called “external accounting”, while management accounting is