企业会计的两大职能即为财务会计与管理会计,财务会计主要是为企业外部有关方面提供相关信息,管理会计侧重内部服务,在企业日常经营中,两者相辅相成不可分离。明确财务会计与管理会计基本原则,对企业会计工作高效有序的进行具有重要意义。本文将分别阐述财务会计原则与管理会计原则,比较它们的异同以及核心内容,探讨它们对实现不同会计职能的作用。 The two major functions of enterprise accounting are financial accounting and management accounting. Financial accounting mainly provides relevant information for external parties concerned. Management accounting focuses on internal services. In the daily operation of the enterprise, the two are inseparable. Clear the basic principles of financial accounting and management accounting, corporate accounting work efficiently and orderly is of great significance. This article will elaborate on the principles of financial accounting and management accounting principles, compare their similarities and differences and the core content, and explore their role in the realization of different accounting functions.