一、财务会计与管理会计融合的基础 管理会计不能从财务会计信息中直接取得原始数据,是因为财务会计按统一的会计准则对经营活动中的经济信息进行处理,而管理会计则具有多样性和灵活性。两者的很难合拍表现在多方 First, the basic principles of financial accounting and management of financial management Accounting can not be directly obtained from the financial and accounting information in the original data, because financial accounting according to a unified accounting standards for business activities in the handling of economic information, and management accounting is diverse and flexibility. The two are difficult to co-operate in many ways