会计作为一个经济信息系统,其反映与控制的对象是价值运动。财务会计和管理会计作为现代会计的两个分支,它们的对象又是什么呢?就目前的认识来看,财务会计的对象与会计的对象是一致的,而管理会计的对象只是会计对象的一个特殊方面,特殊在什么地方,则众说纷纭,最有代表性的是余绪缨教授的“现金流动”。实际上,财务会计与管理会计并不是因为对象不同而相互分离,管理会计也不是因为只研究了会计对象的一个特殊方面而独立成科。管理会计作为会计的一个分支,其对象仍然是价值运动。要说的这一点,我们应该首先弄清管理会计与财务会计到底不同在什 Accounting as an economic information system, its object of reflection and control is value movement. Financial accounting and management accounting as two branches of modern accounting, what is their object? The current understanding of view, the object of financial accounting and accounting objects are the same, but the object of management accounting is only an accounting object Special areas, especially in what place, then different opinions, the most representative is Professor Yu Xuying’s “cash flow.” In fact, financial accounting and management accounting are not separated from each other because of the different objects. Management accounting is also not a separate subject because only a special aspect of the accounting object has been studied. Management accounting as a branch of accounting, the object is still the value of movement. To say this, we should first understand the difference between management accounting and financial accounting in the end