一般认为,财务管理、管理会计、成本会计是会计专业里三门并列的核心课程,但事实上从内容到方法体系,三个学科之间存在边界交叉、内容重复的现象。这种局面不利于大会计学科体系结构的优化,同时,三个学科自我完善的纵向研究也存在较为严重的重复现象, It is generally believed that financial management, management accounting and cost accounting are the core courses of the three disciplines in the accounting profession. However, in fact, from the content to the method system, the three disciplines have the phenomenon of overlapping boundaries and overlapping contents. This situation is not conducive to the optimization of the architecture of the major accounting disciplines, at the same time, the three disciplines of self-improvement of longitudinal research there are more serious duplication,