财务管理、管理会计理论体系都是在吸收相关学科的有关理论和方法的基础上不断发展完善起来的。二者既有一些相同点，也有很多不同点。本文就财务管理和管理会计的相同点、不同点作一简要的比较分析。在此基础之上，说明二者相互吸收有助于促进各自的发展，进而对财务管理... Financial management, management accounting theory system are based on the relevant theories and methods related to the continuous development and improvement. Both have some similarities and many differences. This article makes a brief comparison and analysis of the same points and differences between financial management and management accounting. On this basis, indicating that the two absorb each other helps to promote their own development, thus the financial management ...