随着社会的发展,会计工作越来越占据着重要地位。财务会计和管理会计是会计系统的两个分支,具有诸多方面的职能,为推动企业健康可持续发展提供保障。工程建设管理单位要充分发挥会计工作的重要性,有必要实现财务会计和管理会计的融合。就二者融合基础看,存在融合的理论基础;然而,就二者融合现状看,具有诸多不足问题,直接对单位会计工作产生不良影响。本文主要分析二者融合的基础、现状,并提出促进二者有机融合和实现创新发展的策略。 With the development of society, accounting work occupies an important position more and more. Financial accounting and management accounting are two branches of the accounting system, with many functions, in order to promote the healthy and sustainable development of enterprises to provide protection. Engineering construction management unit should give full play to the importance of accounting work, it is necessary to realize the integration of financial accounting and management accounting. On the basis of the integration of the two, there is a theoretical basis for the integration; however, considering the status quo of the integration, there are many problems that are directly related to the unit accounting work. This article mainly analyzes the basis and status quo of their integration, and puts forward some strategies to promote their integration and innovation.