企业在发展过程中实施的财务会计与管理会计制度,是确保企业长期发展战略目标实现的关键因素。随着社会经济的不断发展以及互联网的迅速普及,财务会计与管理会计的紧密融合已经成为了一种必然的发展趋势。我国现代企业会计作为企业内部非常关键的部门,其管理效率的高低是影响企业经营效率的管件。本文主要就管理会计和财务会计两者之间的相互融合发展进行了深入的分析和研究。 The financial accounting and management accounting system implemented by enterprises in the process of development are the key factors to ensure the long-term strategic goals of the enterprise. With the continuous development of social economy and the rapid popularization of Internet, close integration of financial accounting and management accounting has become an inevitable trend. Modern enterprise accounting in our country as a very critical part of the enterprise, the level of its management efficiency is the impact of business efficiency of the tube. This article mainly analyzes and studies the mutual integration of management accounting and financial accounting.