当代资本主义国家的会计,大约在五十年代以后,就从传统的会计中逐步分化出一门新的学科——管理会计;而传统的会计,以编制通用的财务报表为目的,接受“公认会计原则”(Generally Accepted Accounting PrinciplesGAAP)的指导,发展成另一门学科——财务会计。管理会计的基本任务,在于提供企业内部管理部门进行经营决策所需要的信息。管理会计所提供的,主要属于预期信息。它侧重于控制现在和预测未来。财务会计的基本任务,在于提供企业外部有利害关系的集团进行投资、信贷等决策所需要的信息。财务会计所提供的,主要属于历史信息。它侧重于描述过去。但“前事不忘,后事之师”。善于总结历史经验,也能更好地指导未来。在这个意义 In the accounting of contemporary capitalist countries, after about the 1950s, a new discipline, management accounting, has gradually evolved from traditional accounting. Traditional accounting, for the purpose of preparing general-purpose financial statements, has been accepted. The guidance of the General Accepted Accounting Principles (GAAP) has developed into another discipline - financial accounting. The basic task of management accounting is to provide the information needed by the internal management department to make business decisions. What management accounting provides is mainly expected information. It focuses on controlling the present and predicting the future. The basic task of financial accounting is to provide the information necessary for decision-making on investments, credits, etc., by a group of interested parties outside the enterprise. What financial accounting provides is mainly historical information. It focuses on describing the past. However, “the former things do not forget, the teacher of the future.” Being good at summing up historical experience can also better guide the future. In this sense