眼下社会经济不断发展,企业规模不断扩大,资金投入力度也逐渐增加,要想更好的提高资金利用率,使有限的资源获取最大的效益,就必须要加强企业财会工作的管理力度,优化资源配置,适当将财务会计和管理会计有机结合在一起,减少资源浪费,这样才能更好的促进企业实现健康可持续发展。本文分别阐述了财务会计和管理会计的内涵以及不同之处,同时深入分析了二者结合的优势。 Right now the continuous development of social economy, business continues to expand the scale of capital investment has also gradually increased, in order to better improve the utilization of funds, limited resources for maximum benefit, it is necessary to strengthen the management of enterprise financial work, optimize resources Configuration, the appropriate combination of financial accounting and management accounting, reducing waste of resources, so as to better promote the enterprise to achieve healthy and sustainable development. This article respectively elaborates the connotation and difference of financial accounting and management accounting, and analyzes the advantages of the combination of the two at the same time.