在大数据和云计算等技术的推动之下,将财务会计与管理会计紧紧连接在一起。加强财务会计与管理会计的融合,可以不断提升现代会计体系实施的质量和水平,促进现代企业的稳定发展,更好地满足于新形势的发展需求。本文主要针对财务会计与管理会计展开深入的研究,并提出几点针对性的优化策略,以供相关人士的借鉴。 Driven by technologies such as big data and cloud computing, financial accounting and management accounting are tightly connected. Strengthening the integration of financial accounting and management accounting can continuously improve the quality and level of the implementation of the modern accounting system, promote the stable development of modern enterprises and better meet the development needs of the new situation. This article focuses on financial accounting and management accounting to conduct an in-depth study, and put forward some targeted optimization strategies for reference by stakeholders.