结合实际充分阐述了财务会计和管理会计的关系,从会计的本质、会计的对象、会计的目标以及会计的本源四个方面详细分析、辨证论述了财务会计和管理会计是会计系统的两个密不可分的核心子系统。从不同角度分析了“财务会计对外、管理会计对内”的错误认识,阐明了现代会计系统是由财务会计和管理会计耦合而成的。 The paper fully expounds the relationship between financial accounting and management accounting, and analyzes in detail from four aspects: the nature of accounting, the object of accounting, the goal of accounting and the origin of accounting. The two dialectical accounts of financial accounting and management accounting are accounting systems Indispensable core subsystem. From different angles, it analyzes the misunderstanding of “financial accounting external, management accounting internal ”, clarifies that the modern accounting system is a combination of financial accounting and management accounting.