随着大数据时代的来临,推荐互联网技术与企业财务的深度融合,重点引入移动互联网、电子商务、大数据等新技术和新业态发展,促进企业财务职能的转型,财务会计和管理会计融合成为一种必然。本文从财务会计和管理会计的区别与联系进行基本的概述,而后阐述了财务会计和管理会计融合的必然性,最后分析介绍财务会计与管理会计融合的相关途径。 With the advent of the Big Data era, we recommend the deep integration of Internet technology and corporate finance, focusing on the introduction of new technologies and new formats such as mobile Internet, e-commerce and big data, and facilitating the transformation of corporate finance functions. Financial accounting and management accounting integration become A necessity. This article gives a basic overview of the differences and relations between financial accounting and management accounting, and then elaborates the necessity of financial accounting and management accounting convergence. Finally, it analyzes and introduces the related approaches of financial accounting and management accounting convergence.