曾幾何時(shí),會(huì)計(jì)行業(yè)是“老者吃香、算盤(pán)當(dāng)?shù)?rdquo;。如今,隨著我國(guó)對(duì)外開(kāi)放的經(jīng)濟(jì)市場(chǎng),科學(xué)技術(shù)的高速發(fā)展,各行各業(yè)都在經(jīng)歷變遷和轉(zhuǎn)型,傳統(tǒng)財(cái)會(huì)行業(yè)也不例外。由此,先進(jìn)的管理會(huì)計(jì)概念應(yīng)運(yùn)而生,并在所有傳統(tǒng)會(huì)計(jì)人心里扎下了根,管理會(huì)計(jì)和財(cái)務(wù)會(huì)計(jì)到底是“勢(shì)成水火”還是“相輔相成”呢?