本篇文章首先对管理会计与财务会计的基本含义进行概述,从本质方面存在差异、侧重点方面存在差异、需求方面存在差异三个方面入手,对管理会计与财务会计的差异进行解析,并以实现管理会计与财务会计融合的主要因素为依据,提出管理会计与财务会计融合优化措施。希望通过本文的阐述,可以给相关领域提供些许的参考。 This article first summarizes the basic meanings of management accounting and financial accounting, starts from three aspects: the difference in essence, the difference in point, the difference in demand, and the difference between management accounting and financial accounting The main factor that realizes the integration of management accounting and financial accounting is based on the proposed management accounting and financial accounting integration optimization measures. Hope that through the elaboration of this article, you can provide some references to related fields.