“会计管理”是我国新近提出来的,“管理会计”也是比较新近提出来的。“管理会计”与“会计管理”有联系之处,也有极大的不同之处。这里指的不同之处是指他们和我们走的路子不一样,这点非常重要。他们走的是分裂的路子,我们走的是提高的路子。“管理会计”论者把会计分为财务会计与管理会计两种会计,把传统的一套称为“财务会计”,认为它主要是为外界服务的,“管理会计”则主要是为企业的内部管理服务的。这种把会计分为两种会计、两种领域、两种学科的做法——平行的两分法,在理论上还值得研究,在实践上也有困难。平行对立的两方,一个叫“管理会计”,另一个当然就是非管理会计了。非管理所需要的,不为 “Accounting Management” is our country recently proposed, “Management Accounting” is also relatively recent proposed. There are also great differences between “management accounting” and “accounting management”. What is different here is that they are not the same as us, which is very important. They take the path of division, and we take the path of improvement. The theory of “management accounting” divides accounting into two types of accounting: financial accounting and management accounting. The traditional one is called “financial accounting”, which is regarded as mainly serving the outside world. “Management accounting” is mainly for the enterprise Internal management services. This kind of accounting is divided into two kinds of accounting, two kinds of fields and two kinds of disciplines - the parallel dichotomy, which is also worth to be studied theoretically. It also has some difficulties in practice. The opposite of the two sides, one is called “management accounting”, the other is of course non-management accounting. Non-management needs, not