管理会计跟财务会计的目标都是为了维护企业内外利益相关者的合法权益。尽管在管理职能以及管理角色等方面存在着一些差异,但是这两者之间并不是孤立的,而是相互联系的。管理会计跟财务会计融合也是未来发展趋势,具有可行性。本文分析了两者融合的可行性,并就如何进行融合性工作进行了分析。 The objectives of management accounting and financial accounting are to safeguard the legitimate rights and interests of stakeholders inside and outside the enterprise. Although there are some differences in management functions and management roles, the two are not isolated, but interrelated. Management accounting and financial accounting integration is also the future trend of development, with feasibility. This article analyzes the feasibility of the integration of the two, and analyzes how to carry out the integration.