管理会计和财务会计是现代会计两个分支,管理会计与财务会计是有区别的。最根本的区别就在于是对内提供决策所需的信息,还是对外提供决策所需的信息。一般把前者称之为管理会计,把后者称之为财务会计。尺管管理会计与财务会计有所区别,但他们之间又是相互联系、相互补充的关系? Management accounting and financial accounting are two branches of modern accounting, management accounting and financial accounting are different. The fundamental difference is in providing the information needed for decision-making internally or externally to provide the information needed for decision-making. The former is generally called the management accounting, the latter is called financial accounting. There are differences between management accounting and financial accounting, but they are interrelated and complementary.