The relationship between management accounting and financial accounting should be handled properly, and management accounting theory can be supplemented and perfected. From the research field of management accounting and financial accounting, they belong to the category of enterprise value flow, but these two have different value flow, the management accounting object is the future value flow, the financial accounting object is the past value flow. Financial accounting is the main source of management accounting, there is a relationship between the two coordination and support, said to play a different role, but they all serve the decision-making department of the enterprise, so we should establish a special management accounting theory system
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