财务会计与管理会计是会计学科的两个重要分支,信息化时代背景下管理会计和财务会计呈现出发展方向趋同的倾向。有鉴于此,笔者以国内外理论研究为基础,以自身实践为参照,对管理会计与财务会计之间的关系进行了探索,进入在此基础上对于管理会计与财务会计在实践中的融合进行了研究,对于现代信息化会计系统的构建有着一定的借鉴意义。 Financial accounting and management accounting are two important branches of accounting. Management accounting and financial accounting tend to converge in the information era. In view of this, the author, based on domestic and foreign theoretical research, explores the relationship between management accounting and financial accounting by reference to its own practice, and enters into this on the basis of the integration of management accounting and financial accounting in practice The research, for the construction of modern information accounting system has a certain reference value.