摘 要就会计整个体系而言，管理会计与财务会计是其中两个关键的组成部分，二者内容存在一定的不同，但也不乏重合部分。它们都分别为会计系统整体做出了贡献。由于经济和行业宏观环境的改变，导致企业管理也须与时俱进做出相应的调整。这样的背景下，二者互相融合已是大势所趋，发展的必然。与此同时，也对相关的管理者提出了要求，其要采取针对性措施为财务会计和管理会计的融合创造便利条件。关键词：财务会计，管理会计，融合AbstractManagement accounting and financial accounting are two important branch of accounting theory, an association also has the difference, in enterprise management plays two different roles in the process, but also bear the different functions. With the continuous development of enterprise management content and strengthening management needs, financial accounting and management accounting in enterprise management. Enterprise managers should be based on the fusion of management accounting and financial accounting needs to strengthen the construction of fusion system, optimize the measurement model and confirm the basis and with the effective cohesion, in the form of variable cost and speed up the convergence.Keywords：financial accounting, management accounting, integration目 录一、前言....................................................................1二、财务会计与管理会计的区别与联系..........................................1（一）财务会计与管理会计的联系..........................................1（二）财务会计与管理会计的区别..........................................2三、财务会计与管理会计融合的理论基础........................................3四、管理会计与财务会计在企业实践中的融合....................................4（一）信息输入的融合....................................................4(二)控制过程的融合......................................................5（三）成果表达的融合....................................................6五、加快管理会计与财务会计融合...
