管理会计和财务会计同属于会计学的两个分支,两者虽有着较大交集,但在很多层面上均有着一定差异。基于此,本文首先简单的介绍了管理会计和财务会计二者的基本概念,继而就两者的融合原因进行了分析,最后深入地探讨采取何种有效措施,能够有效促进管理会计和财务会计的融合。 Management accounting and financial accounting belong to the two branches of accounting, although the two have a greater intersection, but in many aspects there are some differences. Based on this, this article first briefly introduces the basic concepts of management accounting and financial accounting, and then analyzes the reasons for their integration, and finally discusses in depth what kind of effective measures can effectively promote the management accounting and financial accounting Fusion.