管理会计和财务会计分别以内部管理和对外报告为目标,按照各自的核算方法体系,进行双重核算。然而,随着金融创新的不断发展,之前在很长一段时间内统领企业管理者们的“管理会计对内,财务会计对外”理念已经逐渐被新的理念代替,管理会计和财务会计正在逐步趋于融合,更高效的为企业管理者服务。 Management accounting and financial accounting, respectively, to internal management and external reporting as the goal, in accordance with their accounting system, double accounting. However, with the continuous development of financial innovation, the concept of “internal management accounting and financial accounting”, which had previously led the managers of enterprises for a long time, has been gradually replaced by new concepts. Management accounting and financial accounting are being replaced Gradually tend to integration, more efficient service for business managers.