Nowadays the trend of the current management accounting and financial accounting are completely independent ,which has hindered the development of them.Because of the management accounting and financial accounting diversion,they are homologous,besides there is bound to be a very close relationship.There are a lot of difference,such as requirements on the accuracy of the figures,however,fundamentally speaking,the accounting system is formed by the coupling between the two,which is the core of enterprise management system subsystem,the management accounting and financial accounting have the necessary integration.With the demand for further expansion of accounting,computer technology and the rapid development of network technology,enterprise management accounting theory and the general improvement in the quality of personnel,management accounting and financial accounting will be a fusion of an irreversible trend.