现代会计系统分财务会计与管理会计两个子系统,因此财务会计与管理会计的对象从总体上也应一致,即能反映和控制经济活动。由于两者分工的不同,在时间与空间方面各有所侧重。财务会计的对象侧重于过去的,已经发生的经济活动,在空间上侧重经济活动主体的全部经济活动。而管理会计的对象在时间上则侧重于现在的以及未来的或预期的经济活动,在空间上则侧重于部分的、可供选择的或特定的经济活动。管理会计的目标是为管理者提供管理与决策有用信息,并参与医 Modern accounting system is divided into two parts: financial accounting and management accounting. Therefore, the objects of financial accounting and management accounting should also be consistent on the whole, that is, to reflect and control economic activities. Due to the different division of labor between the two, each has its own emphasis on time and space. The object of financial accounting focuses on past economic activities that have taken place and spatially focuses on the overall economic activities of the main economic activities. The object of management accounting in time is to focus on the present and future or expected economic activity, spatially focused on part of, alternative or specific economic activities. Management accounting goal is to provide managers with management and decision-making useful information, and participate in the medical