前言:财务会计历来都是存在的,而管理会计缺失新兴行业,是股份制发展、所有权和经营权的分离导致企业内部矛盾分化为两种利益集团:外部收益集团,内部运营集团。在不同团体,不同角度思考问题,对其要求也是各有千秋,于是会计学科在不断的分化中生成了这两者。“此中有彼,彼中有此”是管理会计与财务会计在实践中的相对关系,它们互相补充、渗透、融会贯通。两者在企业管理中要做到相互借鉴并且运用的有的放矢,要以最低的成本,得到管理与财务两者功能。本文就于此探讨管理会 Foreword: Financial accounting has always existed, but lack of management accounting emerging industries, the development of joint-stock system, the separation of ownership and management led to the internal contradictions within the enterprise divided into two types of interest groups: external revenue groups, internal operations group. In different groups, thinking from different angles, their requirements are different, so accounting discipline in the continuous differentiation of the two generated. “This one there, there is this ” is the relative relationship between management accounting and financial accounting in practice, they complement each other, infiltration, and mastery. Both in business management to learn from each other and the use of targeted, at the lowest cost, both management and financial functions. This article discusses the management meeting