随着经济的发展以及客户的需求,各行各业的制度趋于完善,当前计算机信息化技术逐步落实到会计工作当中。传统的财务会计与新兴的管理会计相互融合并且相互冲击,两者的融合对于公司的发展有着很积极的影响,本文将从财务会计与管理会计的不同之处与相同之处以及两者的融合来进行分析。 With the economic development and customer demand, the system of all walks of life tends to be perfect, the current computer information technology gradually implemented into the accounting work. Traditional financial accounting and emerging management accounting merge and impact each other, the integration of the two companies have a very positive impact on the development of this article will be the difference between financial accounting and management accounting and the same place and the integration of the two For analysis.