随着经济和现代企业的发展,会计的职能也随之发生了相应的变化,管理会计和财务会计之间的界限也越来越模糊,功能也会重叠,因此过去管理会计和财务会计的单向发展已经不再适合当前企业的发展。在新形势下管理会计和财务会计的融合发展应运而生,本文通过分析管理会计和财务会计的联系、二者相融合的意义,进而提出管理会计和财务会计融合发展的策略。 With the development of economy and modern enterprise, the functions of accounting also change correspondingly. The boundaries between management accounting and financial accounting are also getting more and more vague and their functions overlap. Therefore, in the past, the management of accounting and financial accounting To the development is no longer suitable for the development of the current business. Under the new situation, the mergence and development of management accounting and financial accounting came into being. By analyzing the relationship between management accounting and financial accounting, the thesis concludes the meaning of the integration of the two.