學習完企業(yè)會計學后，我感覺學到了許多知識，這些知識對我以后的工作是非常有用的�，F在，在這里，我要應用所學知識來談談在財務會計和管理會計之間的區(qū)別，在會計學中，這是一個簡單的問題。

　　財務會計所做分析報告大都是準備供外部使用，例如股東和債權人， 反之，管理會計所做分析報告大都是在企業(yè)或組織內部為主管使用。 在使用基本方向上的不同導致財務會計和管理會計之間存在許多重要的不同， 即使財務會計和管理會計所做的分析報告使用相同的基礎財務數據。它們之間的區(qū)別可以用用數種方式總結。 我們在以下的段落來討論這些不同和區(qū)別。

　　1.強調將來

　　自從計劃成為一個管理者工作的重要組成部分， 管理會計有強大的方向指導作用。 比較起來，財務會計分析報告主要提供過去財務業(yè)務的總結。 這些總結可能對計劃工作有用，但是僅僅對一個點。 過去的財務總結的困難之處僅僅不過是過去發(fā)生的經營活動一些反映。正如我們所看到的，經濟領域經常發(fā)生變化，客戶需要并且很快想要達到具有競爭性的經濟環(huán)境。 這變化要求企業(yè)或組織的管理者所做的計劃報告里能預測或評估出大部分將要發(fā)生的事件而不是關于那些已經發(fā)生的事件的總結。

　　2. 數據的正確性和靈活性

　　財務會計的統(tǒng)計數據被希望是客觀和具有可證實性的。但是做為企業(yè)或組織內部的管理者而言，他想得到相應的信息，即使這些信息不完全具有客觀性或可證實性。相應的概念，在這里是指和我們手頭上的問題相適用的信息。 例如，檢驗評一家Good Vibrations公司提議的新商店的銷售量是非常困難的，但是正是這類信息對在他們的管理者的決策非常有用。管理會計信息系統(tǒng)應該靈活得足以提供任何數據能夠幫助管理者進行經營決策。

　　3.減少精確度的要求

 　　對管理者來說，信息的及時性經常比精密度更重要。 如果一定要做一個決定，一位管理者寧肯現在要一個好的估計值也不愿要一個需再等待一周的更準確的答案。 與數十數百萬美元量有關的一個決定不需要估價到基于美分， 或者甚至到美元的精確度。做一個好的決策有可能只需估計到近百萬美元的精確度就足夠了。既然從時間和資源方面來看，追求數據的精密度是非常昂貴的，與財務會計處理相比，管理會計將較少的重點放于精密度的追求上。另外，管理會計將相當多的比重放于非貨幣數據上。 例如，關于客戶滿意度的信息具有驚人的重要性，但是在一個貨幣形式里表現的這樣的數據將是非常困難的。

　　4.組織內部的片段

　　財務會計的分析報告主要涉及到企業(yè)或公司的整體部分。作為比較，管理會計報告分析更多是聚焦在那些公司的某一部分或者公司的分支部分上。 這些部分可能是生產線，銷售部門，分配部門，管理部門或者其他對管理活動有用的任何分類部門。財務會計分析報告在外部報告可能需要提供公司主要部分的收入和費用的詳細條目， 但是這僅僅排在第二位的。 在管理會計方面，分部財務報告是主要的重點。

　　5. 通用會計原理

　　財務會計為外部用戶所做的分析報告一定要根據通用會計原理( GAAP)并且與之相吻合。 同時外部用戶應該能夠得到一些保證，就是根據通用會計原理所準備報告時必須與一些通用地方性慣例相吻合。這些通用地方性慣例可以提高數據可比性并且能夠幫助用戶降低被欺詐和受到虛偽陳述，但是他們不一定是那種在內部使過程中最有用的報告類型的必要條件。 例如， GAAP 要求在財務報告中土地應該列支在它的歷史費用中。 但是，如果管理者正考慮把一家商店搬遷到一個新的位置然后出售商店目前坐落的土地， 管理者最想要知道的應該是土地的現市價，而這一重要的信息在GAAP 卻被忽視。

　　管理會計在一般公認會計原理中沒有邊界的。 管理者確定關于他們自己內部財務報告的內容和形式的基本原則。 唯一的限制條件是使用這些信息得到的期望受益應該超過收集、分析、并且總結那些數據的費用。 雖然如此，做財務報告所需材料已經重影響管理會計實務無可否認已經成為事實。

　　6. 管理會計 ---并非強制性的

　　做財務會計報告是強制性； 那就是說，它必須得做。 在各種外部場合例如證券交易委員會( 證交會)和稅收部門要求定期的財務報表。另一方面，管理會計，是沒有強制性的。一家公司完全可以自由地按照自己的意愿選擇多做或少做。 沒有外部機構和實體指定什么將需要做或不需要做， 或者，任何事情都得做。 既然管理會計具有完全可選擇性，對它來說，重要的問題往往是， 什么樣的信息是急需的？

　　我的會計專業(yè)知識比較匱乏，它限制了我很詳細地闡明財務會計和管理會計這兩者的的區(qū)別，如果所寫的有什么錯誤，請指正，我很高興得到您的指導。

Comparison of Financial and Managerial Accounting
      LI CHENG DONG （CHD；WEIFANG  POWER CO；LD  SHANDONG ）

After finished my accounting study, I learnt so much knowledge that will be useful to my job. Today, I will use it to talk about some differences between Financial accounting and Managerial accounting. A simple question of accounting.
Financial accounting reports are prepared for the use of external parties such as shareholders and creditors, whereas managerial accounting reports are prepared for managers inside the organization. This contrast in basic orientation results in a number of major differences between financial and managerial accounting, even though both financial and managerial accounting rely on the same underlying financial data. These differences are summarized in several ways. These differences are discussed in the following paragraphs.

1. Emphasis on the future

Since planning is such an important part of the manager’s job, managerial accounting has strong future orientation. In contrast, financial accounting primarily provides summaries of past financial transactions. These summaries may be useful in planning, but only to a point. The difficulty with summaries of the past is not simply a reflection of what has happened in the past. Change are constantly taking place in economic conditions, customer needs and desires, competitive conditions, and soon. All of these changes demand that the manager’s planning be based in large part on estimates of what will happen rather than on summaries of what has already happened.

2. Relevance and Flexibility of data

Financial accounting data are expected to be objective and verifiable. However, for internal uses the manager wants information that is relevant even if it is not completely objective or verifiable. By relevant, we mean appropriate for the problem at hand. For example, it is difficult to verify estimated sales volumes for a proposed new store at Good Vibrations, inc., but this is exactly the type of information that is most useful to managers in their decision making. The managerial accounting information system should be flexible enough to provide whatever data are relevant for particular decision.

3. Less Emphasis on Precision

Timeliness is often more important than precision to managers. If a decision must be made, a manager would much rather have a good estimation now than wait a week for a more precise answer. A decision involving tens of millions of dollars dose not have to be based on estimates that are precise down to the penny, or even to the dollar. Estimates that are accurate to the nearest million dollars may be precise enough to make a good decision. Since precision is costly in terms of both time and resources, managerial accounting places less emphasis on precision than does financial accounting. In addition, managerial accounting places considerable weight on non-monetary data. For example, information about customer satisfaction is of tremendous importance even though it would be difficult to express such data in a monetary form.

4. Segments of an Organization

Financial accounting is primarily concerned with reporting for the company as a whole. By contrast, managerial accounting focuses much more on the parts, or segments, of a company. These segments may be product lines, sales territories, divisions, departments, or any other categorization of the company’s activities that management finds useful. Financial accounting does require some breakdowns of revenues and costs by major segments in external reports, but this is a secondary emphasis. In managerial accounting, segment reporting is the primary emphasis.

5. Generally Accepted Accounting Principles (GAAP)

Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles (GAAP). External users must have some assurance that the reports have been prepared in accordance with some common set of ground rules. These common ground rules enhance comparability and help reduce fraud and misrepresentation, but they do not necessarily lead to the type of reports that would be most useful in internal making. For example, GAAP requires that land be stated at its historical cost on financial reports. However, if management is considering moving a store to a new location and then selling the land the store currently sits on, management would like to know the current market value of the land –a vital piece of information that is ignored under GAAP.

Managerial accounting is not bound by generally accepted accounting principles. Managers set their own ground rules concerning the content and form of internal reports. The only constraint is that the expected benefits from using the information should outweigh the costs of collecting, analyzing, and summarizing the data. Nevertheless, it is undeniably true that financial reporting requirements have heavily influenced management accounting practice.

6. Managerial Accounting--- Not mandatory

Financial accounting is mandatory; that is, it must be done. Various outside parties such as the Securities and Exchange Commission (SEC) and the tax authorities require periodic financial statements. Managerial accounting, on the other hand, is not mandatory. A company is completely free to do as much or as little as it wishes. There are no regulatory bodies or other outside agencies that specify what is to be done, or, for that matter, whether anything is to be done at all. Since managerial accounting is completely optional, the important question is always, “Is the information required?”

That’s all, since my knowledge of accounting is still poor, it limit me to describe those differences very closely, if there are something wrong, please point them, I’m glad to get your guidance.