With the social and economic development to a certain extent, financial accounting and management accounting emerged from their original accounting activities, as part of the activities and business management are to safeguard the legitimate rights and interests of stakeholders for the purpose. In a complex market environment, the business process will also face increasing financial risk, and financial requirements, information disclosure of financial accounting and management accounting that they may become an interrelated organic whole is to protect business interests at the same time, improve quality of corporate financial reporting, the key to useful information disclosure.