财务管理与管理会计两门学科内容的重复,交叉性问题日渐明显,两门学科虽有各自独立的特点,但随着理论研究的深入其融合性的趋势越来越明显,整合两者的重叠之处,重构一门独立的学科,是两门学科发展的必然趋势也是社会实践对人才培养方面的现实需要。 The two disciplines of finance management and management accounting are repetitive and cross-cutting issues become increasingly obvious. Although both disciplines have their own independent characteristics, as the theoretical research deepens their integration trend becomes more and more obvious, and the overlapping of the two The reconstructing of an independent discipline is an inevitable trend of the development of both disciplines and also a practical need of social practice in personnel training.