伴随新会计准则的产生与逐步落实,会计及财务管理发生了巨大的变化,财务管理与成本会计和管理会计之间的相互关系也发生了一定变化。由于新形势下三者之间相互关系已有别于历史关系,为了理清这一关系,本文首先阐述了管理会计与财务管理两者之间的关系,然后对管理会计、成本会计与财务管理三者之间关系进行了研究。 With the emergence and gradual implementation of new accounting standards, tremendous changes have taken place in accounting and financial management, and the relationship between financial management and cost accounting and management accounting has also undergone some changes. Because of the relationship between the three under the new situation is different from the historical relationship, in order to clarify this relationship, this article first elaborated the relationship between management accounting and financial management, and then management accounting, cost accounting and financial management The relationship between the three has been studied.