《财会通讯》1989年第7期刊载了刘元海同志《关于管理会计的思考》一文(以下简称《刘文》),对管理会计是区别于财务会计的一门新学科的观点提出了否定。认为“这种错误的比较,导致了对管理会计的错误认识”。对此,笔者不敢苟同,特提出商榷。首先,财务管理和管理会计是两个不可比的概念。财务管理是指对财务活动及其所形成的经济关系进行的管理,它是在财务会计的基础上进行的较高层次的管理活动。管理会计涉及的领域虽然许多仍然是财务管理的领域,但从企业管理的层次看,它并不同于财务管理,相对于企业会计来说,它和财务会计一样,是构成现代企业会计的两大部分之一;相对于会 The Journal of Finance and Economics, Issue 7, 1989, published a paper entitled “Thinking about Management Accounting” by Comrade Liu Yuanhai (hereinafter referred to as “Liu Wen”), which rejected the view that management accounting is different from a new discipline in financial accounting. Think “this kind of wrong comparison has led to a misunderstanding of management accounting.” In this regard, I do not agree, especially to discuss. First, financial management and management accounting are two incomparable concepts. Financial management refers to the management of financial activities and the economic relations they form. It is a higher-level management activity based on financial accounting. Although many areas of management accounting is still the field of financial management, but from the level of business management, it is not the same as financial management, as opposed to business accounting, financial accounting, it is the formation of the two major modern accounting Part of