管理会计与财务会计的分离是现代会计形成的重要标志,分清财务会计的与管理会计的特征以及二者的区别与联系,有利于在实际经济活动工作中,有效地做到二者的衔接,让两门会计在发挥会计职能与应用会计方法方面,相互补充,共同为加强企业的经营管理和提高企业的经济效益服务。 The separation of management accounting and financial accounting is an important symbol of the formation of modern accounting, to distinguish between the characteristics of financial accounting and management accounting and the difference between the two is conducive to the actual economic activities, the effective convergence of the two, Let two accounting in the accounting functions and application of accounting methods, complement each other, work together to strengthen the operation and management of enterprises and improve the economic efficiency of enterprises.