管理会计是在传统会计和现代管理科学相互渗透的基础之上发展而来的。它适应现代企业管理的需要，突破原有会计领域，成为一门相对独立的会计学科。管理会计与财务会计形成为现代会计的两大分支。其主要职能作用体现在以下三点：第一，解析过去。管理会计在财务会计客观真... Management accounting is based on the mutual penetration of traditional accounting and modern management science. It adapts to the needs of modern enterprise management, breaks through the original accounting field and becomes a relatively independent accounting discipline. Management accounting and financial accounting form the two major branches of modern accounting. Its main functions and functions are reflected in the following three points: First, analyze the past. Management accounting in financial accounting objective and true ...