管理会计与财务会计是会计系统的两大分支,但是随着企业内外经营环境的不断变化,使得管理会计与财务会计在实践中出现了诸多交叉点,这为两者的融合运用奠定了基础。本文从分析管理会计与财务会计的区别与联系入手,对两者融合的必要性进行阐述,并探讨在企业管理实践中将两者融合的路径。 Management accounting and financial accounting are the two major branches of the accounting system. However, with the ever-changing business environment inside and outside the enterprise, there are many intersections between management accounting and financial accounting in practice, which lays the foundation for the integration of the two. This article begins with the analysis of the difference and connection between management accounting and financial accounting, elaborates the necessity of the integration between the two and discusses the path of combining the two in the practice of enterprise management.