两者会计主体不同，财务会计只以整体企业为工作主体；而管理会计主要以企业

The accounting subjects of the two are different. Financial accounting only takes the whole enterprise as the working subject; while management accounting mainly takes responsibility units at all levels within the enterprise as the main body, which more prominently focuses on human-centered behavior management while taking into account the enterprise main body. The specific work objectives are different. The focus of the financial accounting work is to provide accounting information services for the external relations of the company. The management accounting is the internal management system of enterprise accounting. The focus of its work is mainly for the internal management of the enterprise. With different exercise functions, financial accounting performs the functions of reflecting and reporting the business results and financial status of the enterprise, which belongs to "report accounting", while management accounting performs the functions of forecasting, decision-making, planning, control, and assessment, and belongs to "operational accounting" . Planning and forecasting the future development of the enterprise based on the existing information of the enterprise

The accounting subjects are different, financial accounting only takes the whole enterprise as the main body of work, while the management accounting mainly takes the responsibility unit at all levels of the enterprise as the main body, and more emphasizes the behavior management centered on people, taking into account the main body of the enterprise. Specific work objectives are different, the focus of financial accounting work is to provide accounting information services for the enterprise's external relationship, and management accounting for the enterprise accounting internal management system, its work focus I mainly for the internal management services. With different functions, financial accounting to reflect and report on the business results and financial situation of enterprises, belong stoic accounting, and management accounting performs the functions of forecasting, decision-making, planning, control and assessment, belongs to "operational accounting". Planning and forecasting the future development of the enterprise for the existing information of the enterprise

The two accounting subjects are different, financial accounting only takes the whole enterprise as the main body, while the management accounting mainly takes the responsible units at all levels of the enterprise as the main body, which highlights the human-centered behavior management and takes into account the enterprise main body. The specific work objectives are different. The focus of financial accounting work is to provide accounting information services for the external relations of enterprises, while management accounting is the internal management system of enterprise accounting, and I mainly serve the internal management of enterprises. Financial accounting performs the functions of reflecting and reporting the operating results and financial status of an enterprise, which belongs to the "reimbursement type accounting", while the management accounting performs the functions of forecasting, decision-making, planning, control and assessment, belonging to the "business accounting". According to the existing information of the enterprise, it plans and forecasts the future development of the enterprise